The tariff classification of a liquid medication dispenser from China

N255813 August 19, 2014 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8588 Mr. David M. Krinsky Safety Works 100 South Bedford Road, STE 340 Mount Kisco, NY 10549 RE: The tariff classification of a liquid medication dispenser from China Dear Mr. Krinsky: In your letter dated July 31, 2014, you requested a tariff classification ruling. Pictures of the item were submitted with your ruling request. The item under consideration is described as a liquid medication dispenser. The article is in the shape of a measuring spoon and is comprised of stainless steel. It measures approximately 65 mm in length by 35 mm in width by 8 mm in height. You have indicated in your email dated August 8th, 2014, that the liquid medication dispensing spoon will be used for mixing a solution prior to placing the solution in a syringe for injection. You have stated that the item is intended to be marketed to medical clinics. The applicable subheading for the liquid medication dispenser will be 7326.90.8588, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, other, other, other, other. The rate of duty will be 2.9 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 Ann Taub at ann.taub@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division