OT:RR:CTF:EMAIN H322386 SKK
Mr. Jack Alsup
Alsup & Alsup, Inc.
P.O. Box 1251
Del Rio, TX 78841
RE: Revocation of NY E83373; Tariff classification of plastic urine drainage bags from Mexico; capacity measures
Dear Mr. Alsup:
This ruling is in reference to New York Ruling Letter (NY) E83373, issued to you on behalf of Plasco, Inc. on June 28, 1999, in which U.S. Customs and Border Protection (CBP) classified plastic urine drainage bags under heading 9018, Harmonized Tariff Schedule of the United States (HTSUS), specifically subheading 9018.90.80, HTSUS, which provides for “other” instruments and appliances used in medical, dental or veterinary sciences.
Upon reconsideration, we have determined that the tariff classification of the subject merchandise at issue in NY E83373 is incorrect. Accordingly, pursuant to the analysis set forth below, CBP is revoking NY E83373.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625(c)(1)), as amended by section 623 of Title VI, a notice proposing to revoke NY E83373 was published on February 23, 2022, in Volume 56, Number 7 of the Customs Bulletin. No comments were received in response to the proposed action.
FACTS:
The articles at issue in NY E83373 are plastic urine drainage bags, identified as the “MDI 87-012 Deluxe Rehab Leg Bag” and the “85-005 Classic U.D. Bag.” Both articles include a transparent bag marked in milliliters to permit measurement of urine and connective tubes. The leg bag also features leg straps.
LAW AND ANALYSIS:
Classification under the HTSUS is in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods will be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. If goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 will then be applied in order.
The following HTS headings are under consideration:
3926 Other articles of plastics and articles of other materials of headings 3901 to 3914:
9018 Instruments 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:
Chapter 39, Note 2(u), excludes articles of chapter 90.
Chapter 90, Note 1(m), excludes “[C]apacity measures, which are to be classified according to their constituent material.”
As Chapter 39 Note 2(u) excludes articles of Chapter 90, our initial determination is
whether the urine drainage bags at issue in NY E83373 are classifiable under heading 9018,
HTSUS. As the subject urine drainage bags are marked in milliliters to permit measurement of
urine, they are “capacity measures” and thereby precluded from classification in heading 9018,
HTSUS, by application of Note 1(m) to Chapter 90, supra.
The subject plastic drainage bags are classified according to their constituent material in
heading 3926, HSTUS, specifically subheading 3926.90.9910, HTSUS, which provides for, in
pertinent part, plastic laboratory ware. This conclusion is consistent with NY N005768, dated
February 6, 2007, in which CBP classified a pediatric plastic urine collection bag as plastic
laboratory ware under subheading 3926.99.98, HTSUS.
HOLDING:
By application of GRIs 1 and 6, the plastic urine drainage bags at issue in NY E83373 are classified under heading 3926, HTS, specifically under subheading 3926.90.9910, HTSUS, which provides for “[O]ther articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other: Laboratory ware.” The applicable rate of duty is 5.3% ad valorem.
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 on the internet at www.usitc.gov.
EFFECT ON OTHER RULINGS:
NY E83373, dated June 28, 1999, is hereby REVOKED.
In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.
Sincerely,
Craig T. Clark, Director
Commercial and Trade Facilitation Division