CLA-2 CO:R:C:M 951857 KCC
Area Director
U.S. Customs Service
Room 137
110 S. Fourth Street
Minneapolis, Minnesota 55401
RE: Protest No. 3501-91-100435; plastic tubing; GRI 1; Dorland's
Illustrated Medical Dictionary; catheter; part of catheter;
9018.39.00; 085088; 086015
Dear Sir:
This is in response to the Application for Further Review of
Protest No. 3501-91-100435, dated November 12, 1991, which
pertains to the tariff classification of plastic tubing under the
Harmonized Tariff Schedule of the United States (HTSUS).
FACTS:
The articles under consideration are plastic tubing. Upon
importation, the entries of the plastic tubing were liquidated
under subheading 9018.90.80, HTSUS, which provides for
"Instruments and appliances used in medical, surgical, dental or
veterinary sciences...Other instruments and appliances and parts
and accessories thereof...Other...Other."
The protestant, Worldwide Inc., contends that the plastic
tubing is part of a catheter and, therefore, is properly
classified under subheading 9018.39.00, HTSUS, which provides for
"...Syringes, needles, catheters, cannulae and the like; parts
and accessories thereof...." The protestant states that the
plastic tubing contains luer lock connections that thread onto a
catheter and that neither the plastic tubing nor the catheter are
functional unless joined together. The protestant states that
the catheter and the plastic tubing are used in conjunction with
a subcutaneous port for direct injection of chemotherapy
pharmaceuticals into the heart.
ISSUE:
Is the plastic tubing classified as part of a catheter under
subheading 9018.39.00, HTSUS, or under subheading 9018.90.80,
HTSUS, as other instruments and appliances used in medical,
surgical, dental or veterinary sciences?
LAW AND ANALYSIS:
The classification of merchandise under the HTSUS is
governed by the General Rules of Interpretation (GRI's). GRI 1,
HTSUS, states in part that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes...."
Dorland's Illustrated Medical Dictionary defines a catheter
as "a tubular, flexible, surgical instrument for withdrawing
fluids from (or introducing fluids into) a cavity of the
body...." The protestant contends that the plastic tubing is
part of a catheter. Generally, an article is a part if it:
1) must be combined with other articles to be used; or
2) must be an internal, constituent or component part,
without which the article to which it is joined could
not function; or
3) lends to the safe and efficient operation of the
article; and
4) must be identifiable by shape or other characteristic
as an article solely or principally used as a part.
Furthermore, an article is considered an accessory if it:
1) facilitates use or handling; or
2) widens the range of uses of the main article; or
3) improves the operation of the main article; or
4) is not needed to enable the goods with which it is used
to fulfill its intended function; and
5) is identifiable as being intended solely or principally
for use with a specific article.
Based on the information provided, the plastic tubing
appears to be similar to a solution administration set which
generally consists of plastic tubing and various attachments,
such as connectors, injection sites, luer locks and clamps. In
practice such tubing sets are attached to a fluid source at one
end and to an indwelling catheter at the other end. The plastic
tubing is not considered to be a part or accessory of a catheter
for tariff purposes, as it is not identifiable as an article
which is used solely or principally with a catheter. The plastic
tubing can be used with various type of medical instruments which
require a conduit though which blood or pharmaceuticals can flow
and it is not identifiable as being solely or principally for use
with a catheter. See, Headquarters Ruling Letter (HRL) 085088
dated March 12, 1990, which classified an I.V. Administration Set
under subheading 9018.90.80, HTSUS. The set consisted of 48
inches of plastic tubing with an attached clamp. One end
contained a drip chamber and spike and the other end contained a
needle adapter with protective covering. The sets were used for
the intravenous application of medication, blood serum, glucose
solution, and sodium chloride solution.
We do not agree with the protestant's contention that HRL
086015 dated January 10, 1990, is a similar ruling for a catheter
and, therefore, applicable in this situation. HRL 086015
classified a fistula needle set consisting of a 12 inch plastic
tube fitted on one end with a 17 gauge stainless steel needle,
needle guard and stabilizer, and fitted at the other end with a
female luer fitting and protective cap under subheading
9018.39.00, HTSUS, as syringes, needles, catheters, cannulae and
the like. By definition, the fistula needle set was determined
to be similar to "needles, catheters, cannulae and the like...."
The fistula needle set in HRL 086015 contained a needle or
cannula used to penetrate the body and is readily distinguishable
from the plastic tubing with luer lock at issue.
The plastic tubing is not considered a part or accessory of
a catheter under subheading 9018.39.00, HTSUS, because it is not
identifiable as being intended solely or principally for use with
a catheter. The appropriate classification of the plastic tubing
is under subheading 9018.90.80, HTSUS, as "Instruments and
appliances used in medical, surgical, dental and veterinary
sciences...Other instruments and appliances and parts and
accessories thereof...Other...Other."
HOLDING:
The plastic tubing is properly classified under subheading
9018.90.80, HTSUS, which provides for "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...Other instruments and appliances and parts and
accessories thereof...Other...Other."
This protest should be denied in full. A copy of this
decision should be attached to the Customs Form 19 and provided
to the protestant as part of the notice of action on the protest.
Sincerely,
John Durant, Director
Commercial Rulings Division