CLA-2-42:OT:RR:NC:N4:441
Patrick Hennessey
Bensussen Deutsch & Associates
15525 Woodinville Redmond Road NE
Woodinville, WA 98072
RE: The tariff classification of an injection pen case from China
Dear Mr. Hennessey:
In your letter dated September 12, 2011, you requested a tariff classification ruling. Your sample will be returned to you.
The article you refer to as an Injection Pen Case is a carrying case constructed with an outer surface of jute textile material. The case is intended to provide organization, storage, portability, and protection for an Eli Lilly Humalog Injection Pen (a device used by diabetics to inject insulin). The case features a single compartment with a molded foam insert to accommodate the injection pen. It features a zipper closure and measures approximately 7" (L) x 2" (W) x 1" (D).
The applicable subheading for the Injection Pen Case will be 4202.32.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for of a kind normally carried in the pocket or in the handbag, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, other. The general rate of duty will be 5.7% ad valorem.
In your submission you request consideration of a secondary classification for the Injection Pen Case under subheading 9817.00.96, HTSUS, which applies to articles specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped.
Chapter 98, Subchapter 17, U.S. Note 4(a), HTSUS, states that the term “blind or other physically or mentally handicapped persons” includes any person suffering from a permanent or chronic physical or mental impairment which substantially limits one or more major life activities, such as caring for one’s self, performing manual tasks, walking, seeing, hearing, speaking, breathing, learning, or working. Customs has previously determined that individuals with diabetes suffer from a permanent or chronic physical impairment which substantially limits a major life activity and therefore, are considered physically handicapped persons under U.S. Note 4(a), notably in Headquarters Ruling Letter 962132, dated October 26, 2000. You state that the Injection Pen Case is specifically designed for the pharmaceutical firm Eli Lilly to carry the Humalog injection pen (Humalog is a brand of insulin sold by Eli Lilly). You included a sample of the injection pen with your submission, to show how the case is specially designed to store and protect it (though you state the case will not be imported with the injection pen). The injection pen allows individuals with diabetes to administer insulin injections to themselves. As stated above, the case features a molded insert that holds the injection pen securely in place. The case also features a sewn-in label bearing Eli Lilly’s logo. The carrying case, designed and sized as it is to securely hold the injection pen, would not serve any useful purpose other than to enable a person suffering from diabetes to carry their injection pen in a clean and safe environment.
Chapter 98, Subchapter 17, U.S. Note 4(b)(iii) and 4(b)(iv), HTSUS, excludes both therapeutic and diagnostic articles and medicine or drugs from classification in subheading 9817.00.96, HTSUS. However, it has been determined that insulin injections are not considered “therapeutic” for tariff purposes (see New York Ruling Letter L82256, dated March 2, 2005). Furthermore, the Injection Pen Case is not imported with any insulin, thus the exclusion for medicine or drugs does not apply.
On that basis we agree that a secondary classification will apply for the Injection Pen Case in subheading 9817.00.96, HTSUS, as specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped (except articles for the blind), free of duty and user fees (if any). Note that the requirement that you prepare and file a U.S. Department of Commerce form ITA-362P has been eliminated via a notice from the International Trade Administration, published in the Federal Register of June 1, 2010. Also note that this classification has no effect on any quota, visa, or restricted merchandise requirements.
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 classification in 9817.00.96 of this item, contact National Import Specialist J. Sheridan at (646) 733-3012. If you have any other questions regarding the ruling, contact National Import Specialist Vikki Lazaro at (646) 733-3041.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division