CLA-2-40:OT:RR:NC:N4:421
Ms. Eleanore Kelly-Kobayashi
Rode & Qualey
55 West 39th Street
New York, NY 10018
RE: The tariff classification of a catheter septum assembly from Japan
Dear Ms. Kelly-Kobayashi:
In your letter dated May 16, 2012, on behalf of Becton, Dickinson Infusion Therapy Systems, Inc., you requested a tariff classification ruling.
A sample was provided with your letter. The septum assembly consists of two polyisoprene rubber plug components within a molded plastic canister. The septum is designed for use with a dual or single port catheter system, and seals the system under pressure, closing the fluid path and minimizing blood leakage and potential contamination.
You propose classification in subheading 9018.39.0050, Harmonized Tariff Schedule of the United States (HTSUS), as parts of catheters, cannulae and the like. We agree that the full retail item is classified in HTSUS 9018.39.0050, and that the imported septum is an integral part that is specifically made for use in the full retail item. The purpose of the septum is for the opening in it to self seal and thus to prevent blood from exiting through it after the needle that pierced into the patient is withdrawn through it. That property requires the rubber sealing components of the septum, and it is those rubber components that impart the essential character to the imported septum.
Classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRIs) taken in order. GRI 1 requires that classification be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. Legal Note 1(a) of Chapter 90 excludes from Chapter 90 articles, inter alia, of vulcanized rubber (other than hard rubber), that are of a kind used in the appliances of the Chapter. Since the septum is an article of vulcanized rubber other than hard rubber, it is precluded by that legal note from classification in any of the provisions of Chapter 90.
The applicable subheading for the catheter septum assembly will be 4016.99.1500, HTSUS, which provides for other articles of vulcanized rubber other than hard rubber…caps, lids, seals, stoppers and other closures. The rate of duty will be 2.7 percent ad valorem.
You state that Becton Dickenson will on occasion import the septum components unassembled. When imported unassembled, the components of the septum will be classified separately.
The applicable subheading for the polyisoprene rubber seal components will be 4016.99.1500, HTSUS, which provides for other articles of vulcanized rubber other than hard rubber…caps, lids, seals, stoppers and other closures. The rate of duty will be 2.7 percent ad valorem.
The applicable subheading for the molded plastic canister, when imported as a separate component rather than as a complete assembly with the rubber seal components, will be 9018.39.0050, HTSUS, which provides for instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments: parts and accessories: syringes, needles, catheters, cannulae and the like; parts and accessories thereof, other. 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 Joan Mazzola at (646) 733-3023.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division