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NY K83130




March 8, 2004
CLA-2-90:RR:NC:N1:105 K83130

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9880, 4014.90.5000, 9018.39.0040

Mr. Alex Blackman, Jr.
Coloplast Corp.
1995 West Oak Circle
Marietta, GA 30062-2249

RE: The tariff classification of catheters from Denmark and Hungary

Dear Mr. Blackman, Jr.:

In your letter dated January 28, 2004, you requested a tariff classification ruling. You submitted four samples, which you indicate are all different kinds of catheters.

Regarding the samples of your 28410 (SpeediCath), 5326 (Conveen Catheter), and 28036 (SureCathSet), the main item in each is a thin, transparent, semi-rigid tube, apparently of plastics, about 15 inches long with a connector at one end. Each is sterile packed per its package. The 28036 also contains disposable pads and gloves. The SpeedCath is in the Catheters section of the Coloplast.com web site, and there are items very similar to the other two tubes in that section.

The sample 5021 is described on its package as Conveen Security + Male External Catheter and Liner. It is not stated to be sterile packed. It is stated to be latex free. Physically, it is very much like a male prophylactic condom except it has an integral, open, plastic tube connection at the emission end instead of a small reservoir. None of it will enter any part of the user’s body. It is in the Urisheath section of the Coloplast site.

The applicable subheading for the 5021, if made of plastics, will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for “other” articles of plastics. The rate of duty will be 5.3 percent ad valorem. Articles classifiable under subheading 3926.90.9880, HTS, which are products of Hungary are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

The applicable subheading for the 5021, if made of rubber, will be 4014.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for “other” hygienic or pharmaceutical articles of vulcanized rubber other than hard rubber. The rate of duty will be 4.2 percent ad valorem. Articles classifiable under subheading 4014.90.5000, HTS, which are products of Hungary are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

Note that if you could establish that the 5021 is neither therapeutic nor diagnostic and is specially designed or adapted for the use or benefit of those suffering from a permanent or chronic physical impairment which substantially limits the major life activity of controlling urination, you would be entitled to claim a secondary classification under HTS 9817.00.96, free of duty (and user fee), if all applicable entry requirements were met. See HTS 9817.00.96 and U.S. Note 4 and Statistical Note 1 to Subchapter 17 of Chapter 98 of the HTS.

The applicable subheading for the three other samples will be 9018.39.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for, inter alia, instruments and appliances used in medical sciences, which are non-rubber catheters. The rate of duty will be free.

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 J. Sheridan at 646-733-3012.

Sincerely,

Robert B. Swierupski
Director,

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