The tariff classification of a CPR kit exported from Canada

N008173 March 23, 2007 CLA-2-90:RR:NC:N1:105 CATEGORY: Classification TARIFF NO.: 9019.20.0000 Mr. Stephen W. Marlow Fedex Trade Networks 205 West Service Road Champlain, NY 12919 RE: The tariff classification of a CPR kit exported from Canada Dear Mr. Marlow: In your letter dated March 8, 2007 for First Aid Central, you requested a tariff classification ruling. A sample was provided of: “1 CPR Mask 2 Alcohol Swabs 1 Pairs of Nitrile Gloves 1 Hand Sanitizer Packs” You also state: “This is a pending importation into the United States; unfortunately the nylon carrying case or the plastic box that these items will be packaged into was not available. The components will be assembled into a kit and packaged while in Canada.” As in New York Ruling Letter F87622-105, 6-30-00, the CPR Mask is a piece of rigid plastic that will be placed in the victim’s mouth during mouth-to-mouth resuscitation. The caregiver will blow through it. There is a large, thin plastic sheet around the edges to reduce the possibility of the exchange of fluids during the procedure. From the cost information your supplied, the CPR Mask is much more expensive than the swabs, gloves, or sanitizers. We consider the kit to be a set in which the CPR Mask provides the essential character. The applicable subheading for the CPR kit, packed in either a nylon carrying case or a plastic box, will be 9019.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus and parts and accessories thereof. The general rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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