The tariff classification of an Educational Model Training Kit from Hong Kong

NY L84855 June 2, 2005 CLA-2-90:RR:NC:N1:105 L84855 CATEGORY: Classification TARIFF NO.: 9023.00.0000 Ms. Pat Danilczyk USG Logistics, INC. Cargo Building 67 JFK International Airport Jamaica, NY 11430 RE: The tariff classification of an Educational Model Training Kit from Hong Kong Dear Ms. Danilczyk: In your letter dated May 9, 2005, for Pharma Design Inc., you requested a tariff classification ruling. The sample is in a plastic case, marked Organon, about 15 x 9 x 4 inches, with foam plastic inserts cut to fit the items. You state: “An educational model training kit. The doctor uses this piece to demonstrate to the patient how the birth control device (IMPLANON) is inserted beneath the skin on a woman’s arm. The kit consists of several components. A rubberized section of the arm that comes with 2 interchangeable latex skins in brown and white… The kit will contain two stainless steel forceps… The kit will also contain one plastic disposable scalpel…” We do not find the disposable scalpel in the sample, but we do see the other items. We consider the sample to have the essential character of the full item. Although the Harmonized System Explanatory Note to 90.23 indicates that examples of places its items would be used are “in schools, lecture rooms, exhibitions” and this item will apparently be used mostly by individual health care providers to demonstrate how the individual should do the implanting, the main item, the artificial arm segment, is a special purpose model and the result is imparting education on a topic which could also be in the curriculum of a nursing school, etc. It is clear that the main item, the artificial arm segment, is unsuitable for any other use than demonstrating implanting techniques. The applicable subheading for the sample will be 9023.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses. The 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