The tariff classification of an Automatic Pill Crusher from China

N279409 October 6, 2016 CLA-2-84:OT:RR:NC:N1:104 CATEGORY: Classification TARIFF NO.: 8479.82.0080 Ms. Cathy Spencer Freight Expediters Inc. 7200 Alum Creek Drive Suite F Columbus, Ohio 43217 RE: The tariff classification of an Automatic Pill Crusher from China Dear Ms. Spencer: In your letter dated August 16, 2016, on behalf of your client, MaxpertMedical LLC, you requested a tariff classification ruling. The MAXCRUSH™ E200s Automatic Pill Crusher is used in hospitals, long term care facilities, pharmacies and rehabilitation facilities. It is a hands-free crushing device used to crush pills and tablets into a fine powder with the push of a button. The MAXCRUSH is a portable battery operated electric pill crusher driven by a small motor containing an auto-off function and a rechargeable battery. A battery charger is included. The automatic pill crusher has a specially designed “screw rod” that converts the rotation of the motor into a linear movement which drives a “crushing anvil” back and forth on a supporting vertical platen within the framework formed by the supporting base and the extrusion cover. The moveable crushing anvil is driven by the motor back and forth onto the platen with extra rotating movement to crush the pills in between. The crushing, grinding dual action helps to achieve a super fine powder. In your letter, you make reference to subheading 8479.89.6500. Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter, parts thereof: Other machines and mechanical appliances: Other: Electromechanical appliances with self-contained electric motor: Other”, as a possible classification for this product. In Carl Zeiss, Inc. v. United States, 195 F.3d 1375, 1380 (Fed. Cir. 1999) (citing Orlando Food Corp. v. United States, 140 F.3d 1437, 1441 (Fed. Cir. 1998)), the Court of Appeals for the Federal Circuit stated that under the rule of specificity, "the court w[ill] look to the provision with requirements that are more difficult to satisfy and that describe the article with the greatest degree of accuracy and certainty." Merchandise is classifiable under the tariff provision having requirements/terms which are more difficult to satisfy and more restrictive. (Arthur J. Humphreys et al. v. United States, 56 CCPA 67, C.A.D. 956, 407 F.2d 417 (1969); F.L. Smidth & Company v. United States, 56 CCPA 77, C.A.D. 958, 409 F.2d 1369 (1969)) In this instance, the language of subheading 8479.82.0080, HTSUS, which provides for “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter, parts thereof: Other machines and mechanical appliances: Mixing, kneading, crushing, grinding, screening, sifting, homogenizing, emulsifying or stirring machines … Other”, HTSUS, is more restrictive and difficult to satisfy than subheading 8479.89.6500.  It also describes the device with greater accuracy and certainty.  Thus, classification in subheading 8479.89.6500, HTSUS, would not be appropriate. The applicable subheading for the MAXCRUSH™ E200s Automatic Pill Crusher, as described above, will be 8479.82.0080, HTSUS, which provides for “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter, parts thereof: Other machines and mechanical appliances: Mixing, kneading, crushing, grinding, screening, sifting, homogenizing, emulsifying or stirring machines … 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 https://hts.usitc.gov/current. 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 Patricia O’Donnell at patricia.k.odonnell@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division