Ms. Debbie Anderson
Laufer Clearance Company
234 SW 43rd Street
Renton, WA 98055
RE: The tariff classification of parts for a needle destruction device from China.
Dear Ms. Anderson:
In your letter dated May 30, 2003, you requested a ruling on behalf of Safeguard Medical Devices on tariff classification.
The sample you provided is The Disintegrator Plus. This item is used in the home to destroy insulin hypodermic needles. The item uses a nicad 9.6v battery to deliver an electrical charge directed at the tip of the needle, disintegrating them. You intend to import only certain parts for this device, including the rechargeable battery, the charge adapter, a populated PCB and the plastic housing for the device.
The applicable subheading for the PCB and the plastic housing will be 8516.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts [of other electrothermic appliances], other. The general rate of duty will be 3.9 percent ad valorem.
The applicable subheading for the nicad battery will be 8507.30.8010, Harmonized Tariff Schedule of the United States (HTS), which provides for Nickel-cadmium storage batteries, other. The general rate of duty will be 2.5 percent ad valorem.
The applicable subheading for the charger will be 8504.40.95, Harmonized Tariff Schedule of the United States (HTS), which provides for Rectifiers and rectifying apparatus: Power supplies. The general rate of duty will be 1.5 percent ad valorem.
In your letter, you propose classification in HTS 9018. However, the item will not be used only in professional practice (e.g., by doctors, surgeons, dentists, veterinary surgeons, midwives) as indicated by the Harmonized System Explanatory Note to 90.18, but is intended for home use by individuals. Also, the item does not participate in any way in the delivery of therapy; it assists only in the safe disposal of the materials after use. See, for example, NY 891498-105 of October 27, 1993.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).
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 James Smyth at 646-733-3018.
Robert B. Swierupski