The tariff classification of a plastic medical ventilator cart basket from Vietnam

N267992 September 22, 2015 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.90.9995 Ms. Julie C. Vair Expeditors Tradewin, LLC 1015 Third Avenue 12th Floor Seattle, WA 98104 RE: The tariff classification of a plastic medical ventilator cart basket from Vietnam Dear Ms. Vair: In your letter dated August 19, 2015, on behalf of National Industrial Concepts, Inc. dba NIC Global (NIC), you requested a tariff classification ruling. The submitted sample is identified as an ALPS Basket, Part Number NIC-1113171.52. This item is an open top basket that is made of transparent molded plastic material and is shaped to fit in to the frame of a medical cart that is designed to hold a ventilator. The basket has slanted sides that are designed for the purpose of holding documents and the cart’s control instruments. The basket will be imported separately from the cart and then will be assembled with the cart. This item measures approximately 4½” in height by 12” from side to side by 5” from front to back. As you requested, the sample will be returned to you. You have suggested that this item is correctly classified in subheading 9402.90.0020. However, we do not agree that this item is correctly classified in the subheading that you have suggested because the basket is not considered a “part” of the cart, is not integral to the functionality of the cart and the cart functions as a cart without the basket. The basket is an accessory and the subheading that you have suggested does not have a provision for accessories. The applicable subheading for Part Number NIC-1113171.52 will be 3926.90.9995, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…: other: other…other. The duty rate 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 Gary Kalus at gary.kalus@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division