The tariff classification of a Catheter Insertion Kit from United States and India

N064867 July 6, 2009 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4818.90.0000 Mr. Marc D. Torrence V. Alexander & Company, Inc. P.O. Box 291929 Nashville, TN 37229-1929 RE: The tariff classification of a Catheter Insertion Kit from United States and India Dear Mr. Torrence: In your letter dated December 1, 2008 you requested a tariff classification ruling. Your request was rejected for additional information. Your response dated June 8, 2009 was received by this office on June 12, 2009. You submitted a sample of item # 64100A – Catheter Insertion Kit for our examination. The kit includes the following components: Under Pad/Surgical Drape (blue) used to cover patient in case of fluid spills Vinyl Gloves Collection Bag (clear ziplock bag) Lubricating Jelly Benzalkonium Chloride (BZK) Preparation Pad Povidine Iodine (PVP) Preparation Pad The country of origin of the vinyl gloves is India. The other components are made in the United States and shipped to India for final packaging. The purpose of the kit is for use on patients in medical facilities to prepare them for the insertion of a catheter. All the components are packaged in a paper backed clear plastic retail bag. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration. In this case, the Catheter Insertion Kit is considered to be a set. No single component imparts the essential character, and the set will be classified in accordance with GRI 3(c). The blue under pad/surgical drape is classified in the heading that appears last among those items which equally merit consideration. The applicable subheading for the Catheter Insertion Kit will be 4818.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (than certain enumerated) household, sanitary or hospital articles, of paper pulp, paper, cellulose wadding or webs of cellulose fibers. The 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 Patricia Wilson at (646) 733-3037. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division