CLA-2-90:RR:NC:MM:105 C89557
Mr. John Rode
Rode and Qualey
295 Madison Avenue
New York, NY 10017
RE: The tariff classification of a Nasal Rinsing Device from Germany
Dear Mr. Rode:
In your letter for Bradley Pharmaceuticals, dated June 29, 1998, you
requested a tariff classification ruling.
You state, "The principal role of the ENTsol device is therapeutic, i.e.,
its use helps in the treatment of the upper respiratory passages because its use
reduces the swelling of the nasal mucous membrane, and removes secretions,
chemical, and microbiological agents from the major nasal cavities, thereby
freeing the nasal passage from such restrictions..." It works by shooting fine
streams of, usually, buffered hypertonic saline solution up one nostril and out
the other. This device thus is clearly described by "therapeutic respiration
apparatus".
Both of the headings which you cite, 9018, appliances used in medical
sciences, and 3926, other articles of plastics, are less specific. Also, it is
not clear that this item is correctly described by 9018. It is used directly by
the patient and, apparently, routinely at home. The ENs to 9018 state that the
items of 9018, "in the vast majority of cases, are used only in professional
practice (e.g., by doctors, surgeons, dentists, veterinary surgeons,
midwives)..."
The syringe in CD 4013 was used in conjunction with the taking of X-ray
images so it, unlike this item, would always be used in a medical facility.
The provisions you cite for various syringes in the subheadings of 9018 and
3926 do not affect our analysis.
The applicable subheading for this device will be 9019.20.0000, Harmonized
Tariff Schedule of the United States (HTS), 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 .7 percent ad valorem.
We note that you requested a meeting to discuss this ruling request with
us. It is contrary to the policy of this division to have a meeting regarding a
ruling request that has been submitted.
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 James Sheridan at 212-466-5669.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division