CLA-2-84:RR:NC:1:102 M85686
Mr. Jeffrey A. Meeks
Meeks & Sheppard
330 Madison Avenue (39th Floor)
New York, NY 10017
RE: The tariff classification of an aerosol valve from the United Kingdom
Dear Mr. Meeks:
In your letter dated August 10, 2006 you requested a tariff classification ruling on behalf of your client Bespak Europe Ltd.
The article in question is described as a part of a drug delivery device known generically as a pressurized Metered Dose Inhaler (“pMDI”), product codes BK300, BK356, BK357 and BK361. You indicate that the subject part is a metering valve mechanism with ferrule but without the actuator or canister necessary to complete the inhaler. In your request you aver that the valve mechanism with ferrule is classifiable as a part for aerosol therapy apparatus in subheading 9019.20.00, Harmonized Tariff Schedule of the United States (HTSUS). You also argue that the subject part is eligible for preferential treatment under the HTSUS subheading 9817.0096, as an article specially designed or adopted for the use or benefit of the blind or other physically or mentally handicapped persons.
Based on examination of the submitted sample we find that the subject part, which appears to be made essentially of aluminum and plastic, is simply a hand-operated aerosol valve used to deliver a metered dose of a pharmaceutical suspension. Although you argue that the ferrule, which is attached to the valve mechanism, makes the subject part “more than” a valve, we find that the ferrule does nothing more than facilitate the mounting of the valve mechanism for its intended purpose. The subject part is provided for in HTSUS heading 8481, which provides for taps, cocks, valves and similar appliances. Further, valves and other appliances are excluded from HTSUS heading 9019 by note 2(a) to chapter 90.
The applicable subheading for the aerosol valve will be 8481.80.5090, HTSUS, which provides for other valves, hand operated, of other materials. The rate of duty will be 3 percent ad valorem.
You also asked about its status under HTSUS, 9817.00.96.
You indicate that the pressurized metered dose inhaler, which this will be a part of, is normally for the use of those with asthma or chronic obstructive pulmonary disease. We note that these are routinely chronic, instead of transient, disabilities that substantially limit one’s breathing, in terms of US Note 4 to Subchapter 17 of HTSUS Chapter 98.
We do not consider the inhalation of the “precise dosage” of the drug “within a tight therapeutic window” to be “therapeutic” for the purposes of US Note 4-b-iii to Subchapter 17 of HTSUS Chapter 98, noting, for example, Headquarters Ruling Letter 561940-KSG, dated 2-7-01. The drug treatment is not expected to heal or cure the underlying cause of the breathing problem.
You state, “They are manufactured to detailed specifications provided by Bespak’s client to Bespak.” That is supported by the engineering drawings that you provided.
On that basis, we agree that a secondary classification will apply for these valve mechanisms in HTS 9817.00.96, as parts specially designed or adapted for use in articles specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped, free of duty and user fees (if any), if all applicable entry requirements are met including the filing with the Customs port of entry of the U.S. Department of Commerce form ITA-362P.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 classification in 9817.00.96 of this item, contact National Import Specialist J. Sheridan at 646-733-3012. If you have any other questions regarding the ruling, contact National Import Specialist Kenneth T. Brock at 646-733-3009.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division