CLA-2-40:RR:NC:SP:221 M86396
Mr. J. R. Landa
Unit International, Inc.
644 Cesery Blvd. Suite 200
Jacksonville, FL 32211
RE: The tariff classification of the IV Start Kit from China.
Dear Mr. Landa:
In your letter dated August 21, 2006, on behalf of PSS World Medical Inc., you requested a tariff classification ruling.
A sample was provided with your letter. The IV Start Kit, item 100123, consists of a roll of self-adhesive plastic tape, a nitrile butadiene rubber (NBR) tourniquet in the form of a strip measuring ¾ inch wide by 18½ inches long, a povidone iodine (PVP) antiseptic ointment, a PVP antiseptic pad, an alcohol pad, gauze sponges, a transparent plastic dressing and a paper label. These items are packaged together for sale directly to the user.
The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration.
In this case, the IV Start Kit is considered to be a set. No single component imparts the essential character, and the set will be classified in accordance with GRI 3(c). The tourniquet is classified in the heading that appears last among those items which equally merit consideration.
The applicable subheading for the IV Start Set will be 4008.21.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for plates, sheets, strip, rods and profile shapes, of vulcanized rubber other than hard rubber: of noncellular rubber: plates, sheets and strip. The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at 646-733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division