CLA-2-90:OT:RR:NC:N4:405
Edward Han Kintetsu World Express USA, Inc.
230-39 International Airport Center Boulevard, Suite 100 Jamaica, NY 11413
RE: The tariff classification of glass syringe barrels from Portugal.
Dear Mr. Han:
In your two letters dated February 23, 2011 and March 28, 2011, on behalf of ISPG, you requested a tariff classification ruling. Samples were provided.
The merchandise at issue consists of 3cc and 10cc siliconized glass barrels. The barrels are specially designed to serve as parts of syringes used to administer bone cement in medical and dental procedures. After importation, the glass syringe barrels are supplied to Musculoskeletal Transplant Foundation (MTF) of Edison, NJ, the manufacturer of the bone cement DBX. MTF adds finger supports and a plunger to each syringe barrel, and fills the completed syringe with DBX. The DBX-filled syringes are then provided to medical and dental professionals for procedures to correct and fill bone voids. Based on the specification sheets/engineering drawings, prepared by MTF, included with your submission, the glass barrels are specially designed to serve as a part of a syringe. The articles are manufactured to precise specifications to accommodate a specific quantity of DBX. They are also specially shaped to accommodate the finger supports and syringe plungers that will be added after importation. The articles serve no purpose other than being used as a medical syringe barrel. Furthermore, like the glass BD Vacutainer® described in Headquarters Ruling Letter H053758, dated December 18, 2009, the glass syringe barrels will be used solely by medical practitioners in a medical setting. As a result the glass barrels would be considered a part of a medical syringe for tariff purposes.
Note 1(e) to Chapter 90 excludes various glass items of Chapter 70, including those of Heading 7017, which provides for laboratory/pharmaceutical glassware. However, as the glass syringe barrels covered by your ruling request are designed specifically as parts of devices used solely by medical practitioners, Heading 7017 would not apply to them. Consequently they would not be excluded from classification in Chapter 90 by Note 1(e).
We agree with ISPG that the applicable subheading for the glass syringe barrels will be 9018.31.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Instruments and appliances used in medical, surgical, dental or veterinary sciences, Parts and accessories of syringes. The 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