The tariff classification of a plastic eye dropper aid from China

N008891 April 23, 2007 CLA-2-39:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Pat Danilczyk USG Logistics Inc. Cargo Building 67 JFK International Airport Jamaica, NY 11430 RE: The tariff classification of a plastic eye dropper aid from China Dear Ms. Danilczyk: In your letter dated March 22, 2007, on behalf of Pharma Design Inc., you requested a tariff classification ruling. The sample submitted with your request is described as an Allerguide eye dropper aid. It is designed to help a patient position prescription eye medication over the eye so that the drops are properly applied. The device is molded from polypropylene plastic and is designed to fit over standard size bottles of medications for ailments such as glaucoma, macular degeneration, cataracts and dry eye. The top piece is an oval ring shaped to fit over the eye. A plastic connector holds the ring a set distance from the base, which snaps onto the prescription bottle. This keeps the eye at the appropriate distance from the bottle while the medication is dispensed through the open ring into the eye. The base incorporates a “compliance ring,” which is a simple dial printed with abbreviations for each day of the week. The patient can twist the ring to the appropriate symbol as a reminder of when to take the next dose. The applicable subheading for the eye dropper aid will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division