CLA-2-90:S:N:N3:119 811806
Mr. Steven S. Weiser
Mr. Brett Harris
Siegel, Mandell & Davidson, P.C.
1515 Broadway - 43rd Floor
New York, NY 10036-8901
RE: The tariff classification of administration sets ("filter tail
subassemblies") from El Salvador
Dear Sirs:
In your letter dated June 20, 1995 you requested a tariff
classification ruling on behalf of Pall Corporation, 2200 Northern Boulevard, East Hills,
NY 11548.
The articles to be imported are administration sets which will be
attached after importation to various filters manufactured by Pall
Corporation and used in various medical procedures, including blood
transfusion, intravenous therapy and open-heart surgery.
Administration sets (also called IV administration sets or solution
administration sets) have various configurations to meet the requirements
of different medical procedures. They generally consist of plastic tubing
and such components as spikes, drip chambers, slide clamps, injection
sites, Luer-lock adapters, etc.
You state that the three submitted samples are representative of 30
administration sets to be imported by your client. The three samples are
standard administration sets and include such components as Luer slip/lock,
drip chamber and roller clamps.
The clinical use of these administration sets is not in dispute. The
administration sets are connected to an indwelling catheter so that the
fluid being administered can flow into the patient's body.
The only issue is whether the administration set is an accessory to the
catheter. Therefore it is not relevant to this case to discuss the
difference between accessories and parts.
Headquarters' Ruling 087704 dated 9-27-90 contains the following
guidelines in determining if an article is an accessory.
The term "accessory" is not defined in either the
tariff schedule or the Explanatory Notes. An
accessory is generally an article which is not
necessary to enable the goods with which it is
used to fulfill their intended function. An
accessory must be identifiable as being intended
solely or principally for use with a specific
article. Accessories are of secondary or
subordinate importance, not essential in and of
themselves. They must, however, somehow
contribute to the effectiveness of the principal
article (e.g., facilitate the use or handling of
the principal article, widen the range of its
uses, or improve its operation).
Clearly an accessory relationship does not exist between the catheter
and the administration set. We do not have on the one hand a principal
article and on the other an article of secondary or subordinate importance,
not essential in and of itself.
The catheter and the administration set both perform distinct functions
that are essential to the administration of the fluid to the patient. The
catheter provides access to a body cavity or the circulatory system. The
administration set conducts and regulates the flow of the fluid from a
source to the catheter.
The administration set is an article of commerce with its own identity
and function. There was a uniform and established practice under the
Tariff Schedules of the United States to classify such tubing sets under
709.27, TSUS, which provided for other medical instruments. This practice
has been continued under the equivalent Harmonized Tariff Schedule number.
See Headquarters' Ruling 071108 dated 6-28-83 and Headquarters' Ruling
085088 dated 3-12-90.
The applicable subheading for the administration sets will be
9018.90.8000, Harmonized Tariff Schedule of the United States (HTS), which
provides for instruments and appliances used in medical, surgical, dental
or veterinary sciences... parts and accessories thereof... other. The
duty rate will be 6.3 percent.
Articles classifiable under subheading 9018.90.8000, HTS, which are
products of El Salvador are entitled to duty free treatment under the
Generalized System of Preferences (GSP) upon compliance with all
applicable regulations.
Please be advised that the GSP is currently scheduled to expire at
midnight on July 31, 1995, unless its provisions are extended by Congress.
Claims for duty-free treatment under the GSP may not be made for
merchandise entered or withdrawn from warehouse on or after August 1, 1995,
if the program is not extended before that date.
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