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NY D83744




November 9, 1998

CLA-2-90:RR:NC:MM:105 D83744

CATEGORY: CLASSIFICATION

TARIFF NO.: 9018.90.8000

Mr. Gordon Leyster
British Airways
PO Box 365 Waterside
Harmondsworth UB7 OGB
United Kingdom

RE: The tariff classification of Aircraft Medical Kits and Survival Packs

Dear Mr. Leyster:

In your letters, dated July 21 and October 13, 1998, you requested a tariff classification ruling.

Although you previously indicated you disagreed with the treatment of the previous shipments of these items by Seattle Customs, you now state, "We have no interest in re-examining those particular customs entries. Our interest is solely in future shipments of the same kits..."

On that basis, we will reply only to the issue of the correct HTS Chapter 1-97 classification of these items.

The M5 Medical Kit is a large attache type case with a handle, filled in specially designed spaces with various drugs (both prescription and non-prescription), bandages, small medical devices, etc. Some of the areas contain items labeled for "Cabin Crew Use" and others for "Physician (Doctor) Use Only". We assume that the Kit will be used, if needed, to treat medical emergencies that arise during a flight, including treatment by an physician if one happens to be aboard that flight.

While subheading 3006.50 provides for "First Aid Boxes and Kits", the M5 is far too elaborate to be considered within that based on the language of Explanatory Note 7 to Harmonized System (HS) Heading 30.06.

We consider this Kit to be a composite good under General Rule of Interpretation (GRI) 3-b of the HS. The items have clearly been carefully selected to complement each other in providing one of each of the small items most likely to be useful in such emergencies, and most of the items, especially the small units of individual drugs, would not normally be sold separately. They are all packed together in a portable case specially fitted to contain them. The kit`s purpose is the very limited one of providing only the small items that might assist in diagnosing and stabilizing the medical problem of the patient for the relatively short duration of an airplane flight.

Exclusive of labels and printed matter, the kits contain a total of about 75 items, totalling about 505 British pounds in cost, covered by about 10 headings of the HTS. The items covered by no one heading provides, by themselves, the essential character of the kit. We note that heading 9018 covers, at minimum:

Item Cost in British Pounds
Aneroid Sphygmomanometer 29.20
Stethoscope 14.50
Surgical Scissors, 5 and 6 inch 14.45
Artery Forceps 10.15
I.V. Cannula 2.80
Syringes, 2 and 10 ml 4.90
Disposable Scalpel 2.60

Of the headings that equally merit consideration, 9018 is the last to appear in the HTS, noting GRI 3-c. Within 9018, the last subheading which equally merits consideration is 9018.90.80.

The applicable subheading for this item will be 9018.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for "other" instruments and appliances used in medical sciences. The general rate of duty will be 1.6 percent ad valorem.

Regarding the Survival Packs, AEP 68, 58A, 60, 60A, and 32J, we cannot classify them without further information from you. In each case the item with the highest cost, by far, is not described. The 40487001, Emergency Pack type E49-RFD MOD 2217, at 350 British Pounds, is part of the AEP 60. The 41095001, Container Rigid Type 13 Assembly, at 519 BP, is part of the AEP 60A, 32J and 58A. The 05804087, Pack Emerg. Type E-39, at 261 BP, is part of the AEP 68.

Page 2 of the listing for the AEP 60A refers in its heading to "Life Raft E", but there is no other reference to life rafts in your submission even though all the smaller item are clearly appropriate for survival at sea in a raft. If the items in the paragraph above are, in fact, inflatable life rafts, in which the survival equipment is stored until an emergency landing in water, you must so state. If that is not the case, you must explain in detail what they are.

If you do submit a new ruling request for the Survival Packs with the additional information cited, also re-submit all the documentation and letters that we are returning to you regarding the Survival Packs. We are keeping the documentation specifically regarding the Medical Kit.

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 James Sheridan at 212-466-5669.

Sincerely,

Robert B. Swierupski
Director,
National Commodity

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