CLA-2-90:OT:RR:NC:N4:405
John F. Cowen
Senior Vice President
Roser & J. Cowen Logistical Services, Ltd.
4695 Towerwood Drive
Brownsville, TX 78521
RE: The tariff classification of respiratory equipment from Mexico
Dear Mr. Cowen:
In your letter dated February 20, 2012, on behalf of PARI Respiratory Equipment, Inc., you requested a tariff classification ruling. No samples were provided.
Per your submission; “Nebulizers: PARI’s nebulizers are used to administer medication in the form of a mist inhaled into the lungs. PARI markets three types of reusable nebulizers…Aerosol Delivery Systems: PARI’s aerosol delivery systems include a nebulizer that is connected by tubing to a compressor which causes compressed air or oxygen to flow at high velocity through a liquid medicine to turn it into an aerosol, which is then inhaled by the patient. PARI markets three versions of its aerosol delivery system…Holding Chambers: PARI’s Vortex Non-Electrostatic Holding Chamber is a non-electrostatic metal valved holding chamber that minimizes static charge and ensures patients receive a more consistent dose of medication compared to traditional plastic holding containers and spacers. Aerosol Masks: PARI’s aerosol masks are intended for patients that cannot use a plastic mouthpiece and ensure that patients receive effective aerosol delivery. PARI markets three versions of its aerosol masks…Sinus Devices: PARI’s sinus system delivers aerosol directly to the sinuses to effectively treat upper airways conditions including chronic sinusitis, rhinitis, and allergies. PARI markets three sinus products.”
Regarding the Holding Chambers, we believe the description below, concerning Metered Dose Inhalers, applies from www.wvasthma.org/Asthma101/MeteredDoseInhalerwithSpacer/tabid/1757/Default.aspx:
“Spacer and Valved Holding Chamber Description - A spacer is a 4 - 8 inch tube that fits on the end of the MDI. Use of an MDI may be only one part your treatment. These items are typically by prescription only, so, contact your primary care provider to get one today.
BENEFITS TO USING A SPACER:
Helps you to breathe at your own pace.
Allows more medicine to reach your lungs.
Prevents medicine from escaping into the air.
To be used with all age groups (spacers with masks for young children are available).
Some spacers are called Valved Holding Chambers. A Valved Holding Chamber has a one-way valve inside that prevents the medicine from escaping once you have pressed down on the MDI canister. Both types of systems, either spacer or valved holding chamber, are used with an MDI to increase the amount of medicine reaching deep into your lungs.”
The applicable subheading for each of the respiratory devices 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.
You propose classification only under HTSUS 9817.00.96. That is actually a secondary classification. See HTSUS Chapter 98, Subchapter 17, Statistical Note 1.
We agree that these articles are normally for the use of those with asthma or chronic obstructive pulmonary disease. We note that these are routinely chronic, instead of transient, disabilities that substantially limit one’s breathing, in terms of US Note 4 to Subchapter 17 of HTSUS Chapter 98. We do not consider them to be “therapeutic" for the purposes of US Note 4-b-iii to Subchapter 17 of HTSUS Chapter 98, noting, for example, Headquarters Ruling Letter 561940-KSG, dated 2-7-01. The treatment is not expected to heal or cure the underlying cause of the breathing problem.
On that basis, a secondary classification will apply for these items in 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 the importer 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 or countervailing or dumping duties.
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,
Thomas Russo
Director
National Commodity Specialist Division