NY 0867642 - The tariff classification of portable compressors for use in respiratory therapy from Canada - United States International Trade Commision Rulings

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NY 867642

November 05, 1991

CLA-2-84:S:N:N1:102 867642

CATEGORY: CLASSIFICATION

TARIFF NO.: 8414.80.1090

Mrs. Alice Wagner
C.J. Tower Inc.
128 Dearborn Street
Buffalo, New York 14207-3108

RE: The tariff classification of portable compressors for use in respiratory therapy from Canada

Dear Mrs. Wagner:

In your letter dated October 2, 1991, on behalf of your client, Equi-Tron Manufacturing, you requested a tariff classification ruling.

The items involved in this request are two versions of medical air compressors, the model 8125 (Jogger) and the model 8320 (Marathoner). The Jogger consists of a medical grade "oil- free" air compressor housed in a plastic case. The case provides a surface on which to mount the on/off switch and compressed air outlet, as well as a storage area for the user's nebulizer, supply tubing and assorted items. the Marathoner is similar to the Jogger, but with greater output and no storage area.

You state that the Jogger and Marathoner are imported independently. The nebulizer (a device for atomizing medication) and tubing necessary to receive respiratory therapy, are not part of the package coming in. It is both you and your client's position that these compressors are designed solely for use in respirational therapy systems and as such should be classified as aerosol therapy apparatus and parts thereof.

Were you importing the entire system, we would be in agreement with you and concur with the opinions of our Canadian counterparts. Unfortunately, the General Rules of Interpretation (GRI's) to the Harmonized Tariff Schedules (HTS), which provide the guidelines under which all merchandise must be classified, as well as the Chapter and Section notes to the HTS, establish certain procedures when dealing with "parts" of equipment. GRI 1 requires that all merchandise be classified under that provision which most accurately describes it. Note 2 (a) to Chapter 90 states that parts and accessories for machines, apparatus, instruments or articles of this Chapter, are to be classified in their respective headings. In other words, a subheading which specifically provides for a component by name is more applicable than a "parts of" provision

While we concede that there is a significant commercial difference between an aerosol therapy compressor and an auto tire inflator, subheading 8414, which provides for air compressors, does not take this distinction into account. This subheading covers all air compressors, regardless of their end use.

The applicable subheading for the Jogger and the Marathoner will be 8414.80.1090 , Harmonized Tariff Schedule of the United States (HTS), which provides for portable air compressors, other. The duty rate will be 3.4 percent ad valorem.

Goods classifiable under subheading 8414.80.1090, HTS, which have originated in the territory of Canada, will be entitled to a 1.3 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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