CLA-2-39:OT:RR:NC:N4:415
Mr. Robert S. Dee
Dee Veterinary Products, LLC
1011 Park Centre Boulevard
Miami Gardens, FL 33169
RE: The tariff classification of a plastic ear bulb from China.
Dear Mr. Dee:
In your letter dated May 28, 2020, you requested a tariff classification ruling. An image was provided in lieu of a sample.
The product under consideration is described in your submission as an ear bulb, which is normally constructed from polyvinyl chloride (PVC) and ranges in sizes, including 30, 60, or 90 milliliters. Your request indicates this will be used in the cleaning of dogs’ ears, but this office notes that from the provided image, this appears to be a general use bulb syringe. You also note this product may or may not be packaged sterilized.
In your request, you state that you expect this ear bulb to be classified under subheading 9018.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[i]nstruments 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: [o]ther instruments and appliances and parts and accessories thereof: [o]ther: [o]ther.” We disagree. The instant ear bulb would be considered a hygienic or pharmaceutical article for classification purposes and would be precluded from heading 9018.
The applicable subheading for this ear bulb will be 3926.90.2100, HTSUS, which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [i]ce bags; douche bags, enema bags, hot water bottles, and fittings therefor; invalid and similar nursing cushions; dress shields; pessaries; prophylactics; bulbs for syringes; syringes (other than hypodermic syringes) and fittings therefor, not in part of glass or metal.” The column one, general rate of duty is 4.2 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3926.90.2100, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3926.90.2100, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division