The tariff classification of cabinets for medical waste collectors; and medical waste collectors, imported separately, from Mexico.

N218504 June 12, 2012 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9402.90.0020 Eleanore Kelly-Kobayashi Rode & Qualey Attorneys at Law 55 West 39th Street New York, NY 10018 RE: The tariff classification of cabinets for medical waste collectors; and medical waste collectors, imported separately, from Mexico. Dear Ms. Kelly-Kobayashi: In your letter dated May 21, 2012, on behalf of Becton, Dickerson and Company (BD), you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. Reference # 305096 is a 5.4 quart BD Recykleen™ Brown Cabinet. Reference # 305098 is a 5.4 quart BD Recykleen™ Green Cabinet. Reference # 305097 is a 2 and 3 gallon BD Recykleen™ Brown Cabinet. Reference # 305099 is a 2 and 3 gallon BD Recykleen™ Green Cabinet. The BD Recykleen™ injection molded cabinets are composed of 100% recycled polycarbonate plastic. Each of the cabinets are wall mounted in a patient room; are semi-transparent with a window on the front door that is transparent; feature a keyed locking mechanism which provides security and prevents unwanted access to the collector housed inside of the cabinet; and have a cut-out at the top to allow access to the collector’s receptacle, one way opening, for disposal of medical waste. The cabinets are specifically designed and shaped to hold a singular BD waste collector. It is stated that the medical waste collectors are imported separately from that of their cabinets. These cabinets are available in two sizes: small for use with 5.4 quart collectors, and large for use with 2 and 3 gallon collectors.
The General Explanatory Notes (ENs) to Chapter 94 of the Harmonized Tariff Schedule of the United States (HTSUS), state, in relevant part, with regard to the meaning of furniture, at (A): for the purposes of this Chapter, the term “furniture” means: Any “movable” articles (not included under other more specific headings of the Nomenclature), which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, offices, churches, schools, cafes, restaurants, laboratories, hospitals…. Legal Note 2 to Chapter 94, HTSUS, provides limited exceptions to furniture not placed on the floor or ground, of which, the “cabinets for medical waste collectors” fall within the list of exemplars, as {cupboards} are defined in part and recognized too, as cabinets used for storage of things. As such, the cabinets for medical waste collectors, fall within the meaning of medical furniture classifiable in heading 9402, HTSUS. Consequently, the medical waste collectors that are individually housed inside of the cabinets, and are specifically designed and shaped, as well as adapted to the cabinets, for ease and quick disposal of medical waste, are classified as parts of medical furniture in heading 9402, HTSUS. The applicable subheading for the wall mounted, cabinets for medical waste collectors, will be 9402.90.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Medical, surgical, dental or veterinary furniture….: Other; Other.” The rate of duty will be free. The applicable subheading for the medical waste collectors, individually housed inside of wall mounted medical cabinets, and imported separately from their cabinets, will be 9402.90.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Medical, surgical, dental or veterinary furniture…parts of the foregoing articles: Other; Other.” 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 Neil H. Levy at (646) 733-3036. Sincerely, Thomas J. Russo Director National Commodity Specialist Division