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NY L88085





October 20, 2005

CLA-2-85: RR: NC: 1:108 L88085

CATEGORY: CLASSIFICATION

TARIFF NO.: 8524.39.40

Ms. Kathryn J. Gilmore
PBB Global Logistics
670 Young street
Tonawanda, NY 14150

RE: The tariff classification and marking of an apprentice medical kit from South Africa.

Dear Ms. Gilmore:

In your letter dated October 6, 2005 you requested a tariff classification ruling.

The item in question is denoted as the Doctor Apprentice Kit. The kit is designed for the introductory education of a perspective student in medicine. The kit is composed of a CD-ROM, a sample medical file, a stethoscope, a pen light examination torch, an eye test chart, other medical charts, a surgical marker pen, a plastic 6-inch ruler, tongue depressors, examination gloves, antiseptic swabs, 2 face- masks, and 2 AA batteries. The kit is not designed as toy for the amusement of children but rather as a teaching tool for young students interested in medicine. It offers instruction in basic medical procedures i.e. taking blood pressure, giving an eye and ear and understanding of the heart function. The kit is packaged for retail sale.

Explanatory Note X to GRI 3b provides that for the purpose of this rule, the term “goods put up in sets for retail sale” shall be taken to mean goods which:

A. Consist of at least two different articles, which are prima facie, classifiable in different headings.

B. Consist of products put up together to meet a specific activity; and

C. Are put up in a manner suitable for sale directly to users without repackaging (e.g. in boxes or cases or on boards).

This educational medical kit meets the three-part criteria test for a set. It consists of at least two different articles that are prima facie classified in different headings. The articles are put up together to enable the user to learn about medical applications and it will be sold at retail in its imported packaging. It is the opinion of this office that the apprentice medical kit is a set.

In accordance, in part, with GRI 3b goods put up in sets for retail sale, which cannot be classified by reference to GRI 3a, shall be classified as if they consisted of the material or component, which gives them their essential character.

EN VIII to GRI 3b states that the factor, which determines essential character, will vary as between different kinds of goods. It may for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the goods. It is the opinion of this office that the CD-ROM imparts the essential character. It forms the basis of the kit by providing all instructions and data with the characteristics of sound, image and interactivity for use on an ADP machine and fosters the use of the other elements within the kit.

The applicable subheading for the apprentice medical kit will be 8524.30.40, Harmonized Tariff Schedule of the United States (HTS), which provides for Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37: Discs for laser reading systems: Other: For reproducing representations of instructions, data, sound, and image, recorded in a machine readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine; proprietary format recorded discs. The rate of duty will be free.

The marking statute, Section 304, Tariff act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.

As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain.

Section 134.1(d), defines the ultimate purchaser as generally the last person in the U.S. who will receive the article in the form in which it was imported. If an imported article is to be sold at retail in its imported form, the purchaser at retail is the ultimate purchaser. In this case, the ultimate purchaser of the apprentice medical kit is the consumer who purchases the product at retail.

An article is excepted from marking under 19 U.S.C. 1304 (a)(3)(D) and section 134.32(d), Customs Regulations (19 CFR 134.32(d)), if the marking of a container of such article will reasonably indicate the country of origin of such article. Accordingly, If Customs is satisfied that the article will remain in its container until it reaches the ultimate purchaser and if the ultimate purchaser can tell the country of origin of the apprentice medical kit by viewing the container in which it is packaged, the individual marking of each component would be excepted from marking under this provision.

In this case this office is of the opinion that the exception of marking of the individual components of the kit should be allowed pursuant to 19 CFR 134.32(d), as it is highly unlikely that the components will be removed from the imported packaging. In order for 19CFR 134.32(d) exception to apply, the apprentice medical kit must be properly marked to indicate the country of origin. The imported packaging, sold at retail, should indicate the country of origin of all internal components.

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 Michael Contino at 646-733-3014.

Sincerely,

Robert B. Swierupski
Director,

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