CLA-2-90:OT:RR:NC:N4:405
T.L. McCracken Supply Chain Shipping, LLC
4607 44th Street S.E.
Kentwood, MI 49512
RE: The tariff classification of a nasal cushion from Germany
Dear Mr. McCracken:
In your letters dated July 14, 2011 and August 31, 2011, on behalf of Scientific Molding Corporation, you requested a tariff classification ruling. A sample was provided.
The merchandise at issue is described as a nasal gel cushion made from polyurethane. The sample has a rather elaborate structure. The base is approximately an open triangle of relatively thick, but still flexible, plastic with each leg about 2 inches long and about .3 inch wide. The gel is encapsulated in a thinner plastic, is about .1 inch thick, and varies in height from about .3 inch to about .9 inch. The nasal gel cushion is designed to be used in a TrueBlue nasal mask. These nasal masks are intended to be worn at night while connected to a Continuous Positive Airway Pressure (CPAP) devices. Complete CPAP devices, including the nasal mask, are classified in 9019.20.00, HTSUS, as seen in New York Ruling Letter N017867, dated October 12, 2007.
Separately imported parts, in general, if identifiable as suitable for use solely or principally as parts of this kind of device (see General Harmonized System Explanatory Note III to Chapter 90) or of this particular item (see Headquarters Ruling Letter 965546, dated August 6, 2002), are classified in its heading if not excluded from HTSUS Chapter 90 by its Note 2(a) or 1 or by HTSUS Additional US Rule of Interpretation 1(c) (see HRLs 965968, dated December 16, 2002, and 967233, February 18, 2005). Per the specification drawings you provided with your submission, the nasal gel cushion is designed to be affixed to the inside of the TrueBlue mask, allowing it to comfortably fit over a user’s nose and face. The design drawings provided show that the nasal gel cushion is clearly intended for use with the TrueBlue CPAP mask.
New York Ruling Letter N175175, issued to you on August 4, 2011, found that a forehead pad designed for use with the TrueBlue mask was classified as a part of the mask. The same holds true for the nasal gel cushion. It is designed expressly for use with the mask, and none of the exclusions mentioned above apply.
We agree that the applicable subheading for the nasal cushion will be 9019.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus and parts and accessories thereof. 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