The tariff classification of needle and scalpel protective holders from Mexico

N269672 November 12, 2015 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.90.9995 Ms. Karia Herrera R.L. Jones Customhouse Brokers 8830 Siempre Viva Road Suite 100 San Diego, CA 92154 RE: The tariff classification of needle and scalpel protective holders from Mexico Dear Ms. Herrera: In your letter dated October 13, 2015, on behalf of Merit Medical Systems, Inc., you requested a tariff classification ruling. The submitted sample is identified as a ShortStop. This item is comprised of plastic and is in the form of a cube shaped unlidded box that measures approximately 2” by 2” and stands approximately 1¼” in height. Within the box is a thick layer of foam plastic, the top surface of which is printed with six bullseye targets, under which is printed the word “ShortStop” and the words “Merit Medical.” The item is designed to hold needles and scalpels in an upright position by sticking the point of each one into a respective bullseye in the foam plastic. The Shortstop is designed to be used before, during and after a medical procedure, to help ensure that the practitioner does not get stuck with these medical instruments. You have suggested that this item is correctly classified in subheading 3926.90.9995 and we agree. You have also submitted an illustration of an item that is identified as the ShortStop Advantage. This item is constructed of the same material as the ShortStop but is in a rectangular shape rather than a cube shape. In addition to the six bullseyes printed on the top of the inner foam plastic, the ShortStop Advantage also has access to the inner foam plastic through the side of the box. This additional feature allows for the holding of heavier medical needles and scalpels that would tip the box over if stuck into the foam plastic from the top and stood upright. By sticking these heavier instruments into the side of the foam, the needle or scalpel can lay horizontally on the table while still sticking into the foam plastic. You have suggested that this item is correctly classified in subheading 3926.90.9995 and we agree. In addition, you have submitted an illustration of an item that is identified as a ShortStop Grandstand. This item is constructed of the same material as the ShortStop. It is rectangular in shape and has a plastic top panel that lays horizontal when not in use and is attached to the base of the item on just one side. The top panel can be maneuvered into an angled upright position when in use and at the bottom of that panel is a layer of foam plastic that has four bullseyes printed on the top surface. The item is designed to hold heavier needles and scalpels that would tip over if used in the ShortStop. When the plastic panel is maneuvered into the upright position, four needles and/or scalpels can be stuck into the respective four bullseyes and lay against the upright panel, which provides support for the weight of these heavier medical instruments. By standing in an upright position, space is saved when compared to the use of the ShortStop Advantage, which requires table space to support the needles and scalpels that are stuck into the side access of that item. You have suggested that this item is correctly classified in subheading 3926.90.9995 and we agree. The applicable subheading for the ShortStop, ShortStop Advantage and the ShortStop Grandstand 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/. You have also requested a tariff classification ruling for items referenced as a DugOut and a BackStop. We need additional information in order to issue a ruling for these items. Please submit a sample of each of these items and if there are different versions of each of these items, other than size variations, please submit a sample of each version for which you are requesting a ruling. Also submit for a complete composition breakdown for each sample, stating the exact material used in the construction of each part of these items. 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