U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
Primary HTS Code
3926.90.9990
$838.1M monthly imports
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Ruling Age
6 years
1 related ruling
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-01 · Updates monthly
The tariff classification of fluid transfer decanters from China.
N306228 October 3, 2019 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.9990; 9903.88.15 Ms. Tiffany F. Hogan Ecolab, Inc. (Microtek Medical, Inc.) 512 Lehmberg Road Columbus, MS 39702 RE: The tariff classification of fluid transfer decanters from China. Dear Ms. Hogan: In your letter dated September 13, 2019, you requested a tariff classification ruling. The products under consideration are described in your submission as sterile spiked decanters, product numbers: 2000S (C-Flo Bag Decanter), 2002S (Bag Decanter II), 2004S (Bottle Decanter), 2006S (Vial Decanter), and 2008S (Transfer Device). These devices are used to spike a container (bag or bottle) and designed to decant or transfer aseptic fluids or medication from storage vials and bags to another sterile container such as a fluid basin in hospitals, surgical centers, and other medical facilities. The decanters are sold as individual devices without a container attached. The fluid decanters are made wholly from plastic (high impact polystyrene) with a low-density polyethylene (LDPE) cap to cover both ends. You propose classification in heading 9018 of the Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[i]nstruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments; parts and accessories thereof.” We disagree. The fluid decanters are used to transfer or remove fluids or medications from containers (such as vials, flexible bags, or glass bottles) to fluid basins, cups, or other containers (such as flexible containers or glass containers). Unlike the safety enclosed vial adapters in New York ruling N264335, dated May 19, 2015, which are connected to syringes to deliver hazardous drugs from storage vials, the fluid decanters are not designed to connect to syringes or IV lines to administer fluids or drugs to patients. They are not used directly in a professional practice to make a diagnosis, prevent or treat an illness, or perform surgery. Hence, they would not be considered medical instruments of heading 9018 for classification purposes. As these fluid transfer decanters, product numbers 2000S, 2002S, 2004S, 2006S, and 2008S, would be considered articles of plastic and as they are not provided for more specifically elsewhere, the applicable subheading will be 3926.90.9990, HTSUS, which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3926.90.9990, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3926.90.9990, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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 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 Kristopher Burton at kristopher.burton@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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