CLA-2-90:OT:RR:NC:N3135
Christine Humphrey
C Humphrey & Associates PA
601 Brickell Key Dr, Ste 700
Miami, FL 33131
RE: The tariff classification of Tru-Cuff from China
Dear Ms. Humphrey:
In your letter dated April 30, 2025, you requested a tariff classification ruling on behalf of Kol Bio-Medical
Inc.
Tru-Cuff LM (laryngeal mask inflation) and TT (tracheal tube inflation) are plastic inflation devices
consisting of a plunger, a barrel, and a bellows with a built-in cuff pressure indicator, which has color-coded
(green and red) zones and a movable black line to indicate cuff pressure. The instructions for use direct the
user to attach the Tru-Cuff to the cuff inflation line of an endotracheal tube or laryngeal mask, inflate until
the black line in the green pressure zone, and disconnect the Tru-Cuff from the cuff inflation line after the
desired cuff inflation is achieved. You state “Tru-Cuff’ s primary function is to serve as a pressure
monitoring and regulation device. It is directly connected to the cuff of an endotracheal tube and provides
real-time feedback on the cuff pressure. This functionality is critical in preventing complications such as
tracheal injury or inadequate ventilation, which can occur if the cuff pressure is not properly managed.”
In your letter, you propose classification under subheading 9018.39.0040, Harmonized Tariff Schedule of the
United States (HTSUS), as an accessory to an endotracheal tube. However, in Headquarters Ruling Letter
(HQ) H339463, dated September 20, 2024, Customs and Border Protection classified a similar product, “AG
Cuffill” device, as a medical instrument. Accordingly, the Tru-Cuff device will not be classified as an
accessory.
The applicable subheading for the Tru-Cuff LM and TT will be 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 … parts and accessories thereof: [o]ther instruments and appliances and parts
and accessories thereof: [o]ther: [o]ther.” The general rate of duty will be free.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheading 9018.90.8000, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented ?Reciprocal Tariffs. All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries
will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheading
9018.90.8000, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling?s issuance. 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/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Fei Chen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division