The tariff classification of O2Boss Bottled Oxygen Safety System from Canada

NY K85075 May 5, 2004 CLA-2-90:RR:NC:N1:105 K85075 CATEGORY: Classification TARIFF NO.: 9019.20.0000 David A. Walser UPS Supply Chain Solutions PO Box 249 Sumas, WA 98295 RE: The tariff classification of O2Boss Bottled Oxygen Safety System from Canada Dear Mr. Walser: In your letter dated April 9, 2004, for Pacific Safety Products Inc., you requested a tariff classification ruling. No samples were submitted. Per the Product Description in the O2BOSS User Manual: “The O2BOSS™ or Bottled Oxygen Safety System is a product that assists in the safe and ergonomic use of portable medical oxygen. The system is comprised of the following four sub systems. 1. Transport Unit. The Transport Unit consists of a frame that accepts an oxygen cylinder and has ergonomic handles for carrying and utilizing the oxygen. Other features such as the ‘Bipod Leg System’, the built in ‘Gauge Guard’ and the ‘Anti-Rotate Pad’ make the Transport Unit a versatile and cost-saving system. 2. Wall Mount Unit. The Wall Mount Unit provides a secure method of storing theTransport Unit in a vehicle or facility. The Wall Mount Unit comes in Flat Mount and Angle Mount configurations to allow for most any installation scenario. The Transport Unit Quickly latches to and releases from the Wall Mount Unit for easy deployment in emergency situations. 3. Cot Mount Unit. The Cot Mount Unit provides a secure method of storing the Transport Unit on a cot. The Cot Mount attaches to the frame rail of most commercially available cots. The Transport Unit quickly latches to and releases from the Cot Mount Unit for easy deployment in emergency situations. 4. Transport Unit Storage Box. The Transport Unit Storage Box provides a streamlined solution for storing the Transport Unit into externally accessible cabinets in the emergency vehicle and thus optimize the use of valuable storage space.” Shims are provided to fit oxygen cylinders of non-standard diameters. Explanatory Note V to Harmonized System Heading 9019 states that “OXYGEN THERAPY, ARTIFICIAL RESPIRATION OR OTHER THERAPEUTIC RESPIRATION APPARATUS” is “used in cases of drowning, electrocution, acute poisoning (e.g., carbon monoxide), for weak newly-born babies, post-operative shock, infantile paralysis (poliomyelitis), acute asthma, insufficient lung development, etc.” Your information indicates that the oxygen tanks would be used in emergency situations in which the recipient was likewise not able to take in sufficient oxygen by natural breathing due to injury or illness. The applicable subheading for the sample 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; parts and accessories thereof. The general rate of duty will be free. 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 J. Sheridan at 646-733-3012. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division