CLA-2-90:S:N:N1:119 864352
Mr. Jerrold E. Anderson
Katten Muchin & Zavis
525 West Monroe Street - Suite 1600
Chicago, IL 60606-3693
RE: The tariff classification of injection sites and vial
adapter from
Singapore
Dear Mr. Anderson:
In your letter dated June 12, 1991, you requested a tariff
classification ruling on behalf of Baxter Health Care
Corporation.
The three samples on which you have requested a ruling are the
following:
(1) a single injection site which
measures approximately one inch in
length and consists of a Luer lock
connector at one end and a rubber
diaphragm at the other
(2) a dual injection site which
consists of two single injection
sites attached to a "Y" shape
connecting tubing with a Luer lock
connector at the bottom
(3) a vial adapter which measures 1
1/8 inches in height and maximum
diameter and consists of a dome
type cap with a recessed vented
spike inside and a protruding stem
at the top covered with a rubber
diaphragm similar to that of the
injection sites.
All the rubber diaphragms used in the injection sites and
the vial adapter have an invisible slit which allows penetration
by a "pointed tube connector". This plastic article is 3/4 of an
inch long and consists of a Luer lock adapter at one end and a
thin piece of tubing at the other that measures approximately
1/16 of an inch in diameter at its tip. This "pointed tube
connector", that you call a cannula, is too dull to puncture a
person's skin, thus constituting a safe alternative to a
hypodermic needle which can also be used to penetrate these
diaphragms. The main purpose of this system is to eliminate the
danger of infection from needle pricks.
You have assumed that the "pointed tube connector" is
classifiable as a "cannula" and you are of the opinion that the
injection sites and the vial adapter are accessories of the
"cannula" and should therefore be classified under subheading
9018.39.0050, Harmonized Tariff Schedule of the United States
(HTS), which provides for syringes, needles, catheters, cannulas
and the like; parts and accessories thereof ... other.
An accessory is defined as "a subordinate or supplementary
part, object, etc., as an automobile spotlight or a camera
tripod." See the Random House College Dictionary (Revised
Edition). We fail to see how the injection sites and the vial
adapter are accessories of the "pointed tube connector". It
would be no less valid to say that the "pointed tube connector"
is an accessory of the injection sites and the vial adapter.
However the classification of this "pointed tube connector" will
not be dealt with in this letter since you did not request a
ruling on this article.
Injection sites are used principally with and are parts or
accessories of IV administration sets. The vial adapter can be
used to withdraw fluid from a vial using a syringe and the
"pointed tube connector" instead of a hypodermic needle and then
inject the fluid into an IV set through the slit diaphragm
injection site. The vial adapter can also be used in an IV
administration set in lieu of the standard sharp pointed spike
used to puncture the rubber seal of medication vials. Therefore
the vial adapter is also an accessory of IV administration sets.
The applicable subheading for the injection sites and the vial
adapter will be 9018.90.8000, Harmonized Tariff Schedule of the
United States (HTS), which provides for instruments and
appliances used in medical, surgical, dental or veterinary
sciences ... parts and accessories thereof ... other. The rate
of duty will be 7.9 percent.
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