CLA-2-90:S:N:N3:119 899381

Mr. John W. Cain
Cain Customs Brokers
P.O. Box 150
Hidalgo, TX 78557

RE: The tariff classification of a peritoneal dialysis cycler set from Mexico

Dear Mr. Cain:

In your letter dated June 22, 1994 you requested a tariff classification ruling on behalf of National Medical Care, Inc., dba Erika of Texas, Inc., McAllen, Texas.

The sample you furnished is a five prong peritoneal dialysis cycler set which is designed to be used with an electronic dialysis unit. It consists of a manifold, a heater bag, a weigh bag, tubing, tubing organizer, clamps, and connectors. This cycler set is used principally by patients whose kidneys no longer function.

The applicable subheading for the five prong peritoneal dialysis cycler set will be 9018.90.7570, Harmonized Tariff Schedule of the United States (HTS), which provides for electro- medical instruments and appliances and parts and accessories thereof... other. The duty rate will be 4.2 percent.

The peritoneal dialysis cycler set is 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