CLA-2-39:S:N:N3:119 804864
Mr. Ben L. Irvin
Aitken, Irvin & Lewin
1709 N Street, N.W.
Washington, D.C. 20036
RE: The tariff classification of ostomy appliances from the United
Kingdom
Dear Mr. Irvin:
In your letter dated December 2, 1994, you requested a tariff
classification ruling on behalf of ConvaTec, Princeton, NJ.
The articles to be imported are plastic colostomy, ileostomy and
urostomy pouches used to collect waste material from the gastrointestinal
or urinary tract through a surgical opening in the abdomen (stoma). The
pouch may be secured directly to the skin by means of an adhesive or it may
be attached to a separate faceplate or skin barrier that is secured to the
skin around the stoma.
The applicable subheading for the colostomy, ileostomy and urostomy
pouches will be 3926.90.2000, Harmonized Tariff Schedule of the United
States (HTS), which provides for other articles of plastics... other... Ice
bags; douche bags, enema bags, colostomy bags, hot water bottles, and
fittings therefor... The rate of duty will be 4.2 percent.
The ostomy appliances described above are eligible for free entry under
the provision for articles specially designed or adapted for the use or
benefit of the blind or other physically or mentally handicapped
persons... other, in subheading 9817.00.96, HTS. All applicable entry
requirements must be met including the filing of form ITA-362P.
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