CLA-2-90:OT:RR:NC:N3:143
Jeffrey Phipps
Alcove Medical, Inc.
2318 N Wonser LN
Cedar City, UT 84721
RE: The tariff classification of a Nasal Atomizer Assembly from China.
Dear Mr. Phipps:
In your letter dated July 22, 2026, you requested a tariff classification ruling. Additional information was
provided by email on July 30, 2026, July 31, 2026, and August 3, 2026.
The item under consideration is a nasal atomizer assembly designed to help deliver atomized medication into
the nasal passage. The assembly consists of two components: an atomizer tip and an atomizer body. Both
components are made of medical-grade polycarbonate and are imported together but unassembled. The
atomizer tip is a cone-shaped, injection-molded component that attaches to the atomizer body, which is a
tube-shaped component with a central winged grip and a luer lock connector. After importation, the two
components are assembled to form the nasal atomizer assembly, which is then attached to a luer lock syringe
or another mechanical delivery mechanism for use. Once the syringe and the nasal atomizer assembly are
connected, they form an intranasal mucosal atomization device. The syringe is not included in this request.
In use, the atomizer body connects the tip to the syringe and provides a passageway for medication to flow
from the syringe to the tip. The atomizer tip creates the atomized spray through internal swirl vanes that
break the fluid into fine droplets, while its conical shape seals the device against the patient’s nostril, helping
reduce medication backflow and preventing the device from being inserted into the nostril.
You suggest classification under subheading 9018.31.0090, Harmonized Tariff Schedule of the United States
(HTSUS), which provides for “Syringes, needles, catheters, cannulae and the like; parts and accessories
thereof.” We disagree. The atomizer tip and body are components of the atomizer assembly, which are
intended to spray liquid medication in aerosol form into the user’s nasal passage. Although it is designed to
connect to a syringe for medication administration, it is not a part or accessory of the syringe itself.
Therefore, it will be classified elsewhere.
You also suggest classification under subheading 9018.90.8000, HTSUS, which provides for “Instruments
and appliances used in medical, surgical, dental or veterinary sciences… parts and accessories thereof: other
instruments and appliances and parts and accessories thereof: other: other.” Again, we disagree. Although the
nasal atomizer assembly is used in medical, surgical, dental, or veterinary sciences, its more specific function
is to produce an atomized medicated spray by shearing liquid medication into fine droplets. As such, it will
be classified elsewhere.
The applicable subheading for the nasal atomizer assembly will be 9019.20.0000, HTSUS, which provides
for “Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration
apparatus; parts and accessories thereof.” The general rate of duty will be free.
The 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/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
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 Dionisia Melman at [email protected].
Sincerely,
(for)
James P. Forkan
Director
National Commodity Specialist Division