CLA-2-90:OT:RR:NC:N1:105
Mr. Shawn Kettner
Patient Puppets
97 Canora Street
Winnipeg, Manitoba, Canada R3G 1S8
RE: The tariff classification of Patient Puppets from Canada
Dear Mr. Kettner:
In your letter dated August 26, 2008, to our Entry Process and Duty Refunds Branch, in Washington, DC, you included a copy of Pembina Entry Summary 1651339-0, classifying these items in HTSUS 9810.00.60, and a filled out Customs Form 3321, and you requested confirmation that the 3321 was filled out correctly and clarification concerning a five digit docket number.
That office forwarded your letter to us with a notation that the item does not qualify for the Florence Agreement and with instructions for us to issue a classification ruling to you concerning the import.
Per the information in your request, on your website, and in your telephone conversation with NIS G. Kalus of this office, your item is a “puppet” with internal organs that is used in educating young cancer patients about basic anatomy/physiology so that they may better understand and accept the medical procedures that they will be undergoing. The puppet aspect, e.g., the furry, smiling face, is just to make the demonstration/explanation by the Child Life Specialist less frightening for the child.
The “puppet” has “over 100 medically correct adaptations.” For example, the Child Life Specialist can use air via a needle to inflate and deflate its lungs as needed for a demonstration.
It is far more expensive than the typical stuffed figure used for amusement.
The invoice you submitted also included a “Puppet Hospital IV pole.” It is also far more expensive than a typical toy, and we assume that it is solely or principally used as an adjunct in the explanation of the procedures to be done for the child and that it has no other commercially feasible use.
The applicable subheading for these items will be 9023.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses, and parts and accessories thereof. The general rate of duty will be Free.
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 ruling, contact National Import Specialist J. Sheridan at 646-733-3012.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division