CLA-2-90:S:N:N3:119 881431
Mr. Richard G. Seley
Rudolph Miles & Sons, Inc.
P.O. Box 11057
El Paso, TX 79942
RE: The tariff classification of a Nasal Cannula from Mexico
Dear Mr. Seley:
In your letter dated December 18, 1992, you requested a
tariff classification ruling on behalf of Salter Labs, Arvin, CA.
The nasal cannula is used to connect a patient to a source of
oxygen. The sample you submitted consists of seven feet of 3-
channel tubing with an end connector, a "Y" connector, an
adjustable double strand of smaller tubing attached to the nasal
piece which is made of a soft plastic material and has two tips
to fit into the nose. The smaller tubing goes over the patient's
ears and holds the nasal piece in place.
The applicable subheading for the nasal cannula will be
9019.20.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for ozone therapy, oxygen therapy, aerosol
therapy, artificial respiration or other therapeutic respiration
apparatus; parts and accessories thereof. The rate of duty will
be 3.7 percent.
You have indicated that all the parts used in the nasal
cannula are of U.S. origin and undergo no further manufacturing
in Mexico prior to assembly. Based on that information, the
American components would be eligible for duty exemption under
subheading 9802.00.8060, HTS, which provides for articles
assembled abroad in whole or in part of fabricated components,
the product of the United States, which (a) were exported in
condition ready for assembly without further fabrication, (b)
have not lost their physical identity in such articles by change
in form, shape or otherwise, and (c) have not been advanced in
value or improved in condition abroad except by being assembled
and except by operations incidental to the assembly process such
as cleaning, lubricating and painting.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport