The tariff classification of sets containing glass vacuum cups and hand operated vacuum pumps used for health purposes from Viet Nam

NY 813195 August 30, 1995 CLA-2-84:S:N:N3:102 813195 CATEGORY: Classification TARIFF NO.: 8414.10.0000 Mr. E. Glenn Walters Great Circle Trading Co. 5615-A Apala Houston, TX 77032 RE: The tariff classification of sets containing glass vacuum cups and hand operated vacuum pumps used for health purposes from Viet Nam Dear Mr. Walters: In your letter dated July 18, 1995 you requested a tariff classification ruling. The item in question is a kit containing 15 glass suction cups, of various sizes, plus a hand operated vacuum pump, all enclosed in a fitted vinyl briefcase.. The purpose of the components is to provide relief from sore and aching muscles. The practitioner attaches the cups to various parts of his client's anatomy, connects the pump and withdraws a pre-determined amount of air from the cup, creating an internal suction. The cups are equipped with small check valves to retain this vacuum. While this procedure is done to arrive at some physical benefit to the client, we would not consider the set to be medical apparatus for Custom's purposes. We would view this kit as a set, pursuant to the General Rules of Interpretation of the Harmonized Tariff schedules (GRI's). The components are packaged for retail sale, consist of items separately classifiable under several tariff provisions, and designed to meet a particular need. It is our opinion that the essential character of the set is imparted by the hand operated vacuum pump. GRI 1, rule 5 (a) states that specially fitted cases designed to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therein. The molded attache case meets this definition and is therefore not separately classifiable.  The applicable subheading for the suction pump kit will be 8414.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for vacuum pumps. The rate of duty from one of the Most Favored Nations (MFN) will be 3.5 percent ad valorem (Column 1). Since Viet Nam is not currently listed as a MFN, it would be subject to the Column 2 rate of duty, which is 35 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport