CLA-2-39:OT:RR:NC:N1:119
Maria E. Celis
Neville Peterson LLP
One Exchange Plaza
55 Broadway, Suite 2602
New York, NY 10006
RE: The tariff classification of various plastic connectors from China
Dear Ms. Celis:
In your letter dated September 28, 2017, on behalf of your client Terumo Cardiovascular Group, you requested a tariff classification ruling. Representative samples were submitted with your request and will be returned to you under separate cover.
The items under consideration, referred to as Terumo Connectors, are three styles of barbed connectors used to connect flexible tubing in extracorporeal bypass circuits. Molded from polycarbonate plastic, these straight, transition and “Y” connectors are identified as follows:
Product Code 0007-33317: 1/4” x 1/4”x 1/4” Y Connector
Product Code 0007-03317: 1/4” Straight Connector
Product Code 0007-04517: 1/2” x 3/8” Transition Connector
Product Code 0007-03417: 1/4” x 3/8 “Transition Connector
Product Code 0007-44417: 3/8” x 3/8” x 3/8” Y Connector
Product Code 0007-03327: 1/4” Straight Connector with Luer Lock
Product Code 0007-04417: 3/8” Straight Connector
You indicate that after importation, these connectors will be sterilized, in some cases coated with an anti-coagulant X coating and then packed with other materials into kits for creating extracorporeal bypass circuits.
Your client suggests classification of the connectors in subheading 9018.90, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments; parts and accessories thereof: Other instruments and appliances and parts and accessories thereof: Other: Other. To support this position, it is argued that these connectors are used only in medical and surgical situations. You also cite several rulings in which certain plastic articles have been considered parts and accessories of Heading 9018 instruments. However, we find that these rulings involve items which are dissimilar to the merchandise in question and appear to have little relevance in this case.
Chapter 90, Note 1 (f) specifically excludes “Parts of general use, as defined in note 2 to section XV, of base metal (section XV) or similar goods of plastics (chapter 39).” Parts of general use include fittings of Heading 7307 which according to Explanatory Note 73.07 cover fittings designed to connect the bores of two tubes together or for connecting a tube to some other apparatus. Even though these particular connectors are specifically designed for use in extracorporeal bypass systems to transfer blood and other fluids to and from the body, they are nevertheless functioning as fittings. Therefore, since CBP has previously determined that goods in such general classes as bolts, springs, mountings, fittings and similar articles are “parts of general use”, even if specialized for use with specific products, we find that the subject connectors are precluded from classification in heading 9018.
The applicable subheading for the connectors will be 3917.40.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tubes, pipes and hoses and fittings therefor (for example, joints, elbows, flanges), of plastics: Fittings: Other. The general rate of duty will be 5.3 percent ad valorem.
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 https://hts.usitc.gov/current.
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 April Cutuli at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division