The tariff classification of a neoprene vial protector from China

N173956 August 1, 2011 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889, 9817.00.96 Ms. Katy McLaughlan Glomex, Incorporated d/b/a Nam Liong USA 1511 S. Carlos Avenue Ontario, CA 91761 RE: The tariff classification of a neoprene vial protector from China Dear Ms. McLaughlan: In your letter dated June 27, 2011, you requested a tariff classification ruling. You submitted a sample of an item you call the Securitee Blanket™ Insulin Vial Protector. You state that the Securitee Blanket Insulin Vial Protector is specially designed to fit around insulin vials for the purpose of both making them easier and more comfortable to grip, as well as to protect them from breaking if dropped. You add that the Securitee Blanket covers are brightly colored to make them easy to find. Information found on the internet (Amazon.com) indicates that the Securitee Blanket Insulin Vial Protector comes in two sizes. The protector is available in a short sleeve that is designed to fit Humulin, Humalog, Novolin, and Novolog brands of insulin. A tall sleeve fits Lantus, Apidra, and Levimir brands of insulin. These brands of insulin are used by diabetics whose pancreas does not produce enough insulin naturally, to be injected regularly. The sample is shaped as an open-ended cylinder, about 2 inches high and 1 inch in diameter (outside dimensions). The walls are about .2 inch thick (uncompressed). It is imprinted SECURITEE BLANKET in large letters. The applicable subheading for the Securitee Blanket Insulin Vial Protector will be 6307.90.9889, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other made up textile articles, other. The general rate of duty will be 7% ad valorem. In your submission you request consideration of a secondary classification for the Securitee Blanket Insulin Vial Protectors under subheading 9817.00.96, HTSUS, which applies to articles specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped. Chapter 98, Subchapter 17, U.S. Note 4(a), HTSUS, states that the term “blind or other physically or mentally handicapped persons” includes any person suffering from a permanent or chronic physical or mental impairment which substantially limits one or more major life activities, such as caring for one’s self, performing manual tasks, walking, seeing, hearing, speaking, breathing, learning, or working. Customs has previously determined that individuals with diabetes suffer from a permanent or chronic physical impairment which substantially limits a major life activity and therefore, are considered physically handicapped persons under U.S. Note 4(a), notably in Headquarters Ruling Letter 962132, dated October 26, 2000. The Securitee Blanket Insulin Vial Protector is specially designed for use by those suffering from diabetes, who are required to administer injections of insulin to themselves, especially when traveling away from home. Chapter 98, Subchapter 17, U.S. Note 4(b)(iii) and 4(b)(iv), HTSUS, excludes both therapeutic and diagnostic articles and medicine or drugs from classification in subheading 9817.00.96, HTSUS. However, it has been determined that insulin injections are not considered “therapeutic” for tariff purposes (see New York Ruling Letter L82256, dated March 2, 2005). Furthermore, the Securitee Blanket Insulin Vial Protector is not imported with any insulin vials, thus the exclusion for medicine or drugs does not apply.On that basis we agree that a secondary classification will apply for the Securitee Blanket Insulin Vial Protector covered in subheading 9817.00.96, HTSUS, as specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped (except articles for the blind), free of duty and user fees (if any). Note that the requirement that you prepare and file a U.S. Department of Commerce form ITA-362P has been eliminated via a notice from the International Trade Administration, published in the Federal Register of June 1, 2010. Also note that this classification has no effect on any quota, visa, or restricted merchandise requirements. 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 the World Wide Web at http://www.usitc.gov/tata/hts/. Your sample will be returned to you. 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 classification in subheading 9817.00.96 of these items, contact National Import Specialist J. Sheridan at (646) 733-3012. If you have any other questions regarding this ruling, contact National Import Specialist Mitchel Bayer at (646) 733-3102. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division