The tariff classification of a skin barrier flange for use with colostomy, ileostomy and urostomy bags from Denmark and Hungary.

NY K83128 March 9, 2004 CLA-2-39:RR:NC:SP:221 K83128 CATEGORY: Classification TARIFF NO.: 3926.90.2000; 9817.00.96 Mr. Alex Blackman Jr. Coloplast Corporation 1955 West Oak Circle Marietta, GA 30062-2249 RE: The tariff classification of a skin barrier flange for use with colostomy, ileostomy and urostomy bags from Denmark and Hungary. Dear Mr. Blackman: In your letter dated January 28, 2004, you requested a tariff classification ruling. A sample was provided with your letter. The skin barrier flanges (product code 14255) are composed of plastic. They are used to secure colostomy, ileostomy and urostomy bags to the stoma of a patient. The applicable subheading for the skin barrier flanges will be 3926.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics: ice bags; douche bags, enema bags, colostomy bags, hot water bottles, and fittings therefor; invalid and similar nursing cushions, crutch tips and grips; dress shields; finger cots; pessaries; prophylactics; sanitary belts; bulbs for syringes; syringes (other than hypodermic syringes) and fittings therefor, not in part of glass or metal. The rate of duty will be 4.2 percent ad valorem. Articles classifiable under subheading 3926.90.2000, HTS, which are products of Hungary, are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "T-GSP". The skin barrier flanges described above are eligible for free entry under the provision for articles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons; parts and accessories (except parts and accessories of braces and artificial limb prosthetics) that are specially designed or adapted for use in the foregoing articles... other, in subheading 9817.00.96, HTS. All applicable entry requirements must be met including the filing of form ITA- 362P. 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, Robert B. Swierupski Director, National Commodity Specialist Division