The tariff classification of smocks for use with medical pumps from Taiwan or China.

NY I84270 August 7, 2002 CLA-2-63:RR:NC:N3:351 I84270 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mr. Robert L. Hunter Hunchan Ltd. Intermark Associates, Inc. 12684 Muirfireld Blvd. N. Jacksonville, FL 32225 RE: The tariff classification of smocks for use with medical pumps from Taiwan or China. Dear Mr. Hunter: In your letter dated July 16, 2002, you requested a ruling on tariff classification. You submitted three samples of the smocks made of water resistant cotton or man-made fibers. They are for children of either sex under 86 cm in height. They measure approximately 16” in length and close in the back with hook-and-loop fastener strips. On the front of each is a pocket that is meant to carry an ambulatory infusion pump. Rather than carry the pump in a separate bag with a shoulder strap, which severely inhibits a child’s activities, the child/patient can wear this smock. You state that these will be manufactured to accommodate different types and sizes of pumps and will be distributed by the pump manufacturers to hospitals, clinics, and medical practitioners as an accessory to the pump supplied for the specific medical condition. Your letter states that the cutting and sewing will be done in China and/or Vietnam. In a telephone conversation, you explained that the fabric will be manufactured in either Taiwan or China. Please be advised that the country of origin of the smocks will be that country, either Taiwan or China, in which the fabric is manufactured. The applicable subheading for this product will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles, other. The general rate of duty will be seven percent ad valorem. There are currently no quota or visa restrictions on merchandise classified in this subheading. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division