CLA-2-39:RR:NC:SP:221 I81198

Mr. Bryan Wixted
Medicann Medical Limited
Unit 9, Distribution Centre
Shannon Free Trade Zone
Shannon, Co. Clare, Ireland

RE: The tariff classification of medical tubing connectors from Ireland.

Dear Mr. Wixted:

In your letter dated April 9, 2002, you requested a tariff classification ruling.

Samples were provided with your letter. The tubing connectors, which will be imported as straight connectors and Y-connectors, are composed of plastic. They are used to connect tubing in general surgery applications, anesthesia breathing circuits and cardiopulmonary bypass. The connectors are of a kind that may be used in other than medical applications.

The applicable subheading for the tubing connectors will be 3917.40.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for tubes, pipes and hoses and fittings therefor (for example, joints, elbows, flanges) of plastics...fittings, other. The rate of duty will be 5.3 percent ad valorem.

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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division