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NY N022078




February 8, 2008

CLA-2-39:OT:RR:E:NC:N2:222

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.2100

Mr. Troy D Crago
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301

RE: The tariff classification of a plastic medicine dropper and a plastic medicine spoon from Thailand

Dear Mr. Crago:

In your letter dated January 16, 2008 you requested a tariff classification ruling.

The submitted illustration depicts an item identified as a Child Safety Medicine Dropper & Spoon Set, item number B003EAA03362. Both the dropper and the spoon are made of polypropylene (PP). The spoon has a hollow handle that is marked with the following teaspoon dosage measurements: ¼, ½, ¾, 1, 1-1/2 and 2. Parents will fill the handle with the desired dosage of medicine and will then dispense that dosage orally to the child by means of the bowl of the spoon. The medicine dropper has a bulb handle and is also marked for measured dosages. The medicine dropper and medicine spoon are packaged together for retail sale prior to importation.

This item is considered to be “a set put up for retail sale,” within the meaning of General Rule of Interpretation (GRI) 3. It is, therefore, classifiable under a single tariff provision. GRI 3(a) states in part, “when two or more headings each refer to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.”

In the instant case, although the medicine spoon will be used to dispense medicine, it is of the class or kind of merchandise principally used in the kitchen as a measuring spoon. Therefore, if imported separately, the medicine spoon is correctly classified under heading 3924. The medicine dropper, if imported separately, is correctly classified as a syringe under subheading 3926. Each of these headings provides for only part of this set, and therefore, each heading must be regarded as equally specific in relation to the good. Thus, we must turn to GRI 3(b) which states in part, “goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.”

However, it is the opinion of this office that neither the medicine spoon, nor the medicine dropper imparts the essential character of the whole. The spoon and the dropper are alternative methods of dispensing medicine. Both have equal utility and, in fact, are frequently sold separately as individual entities. Therefore, GRI 3(c) applies. This rule states “When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.”

The applicable subheading for item number B003EA03362 will be 3926.90.2100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: other: syringes (other than hypodermic syringes) and fittings therefore, not in part of glass or metal. The duty rate will be 4.2 percent ad valorem.

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 on World Wide Web at http://www.usitc.gov/tata/hts/.

Articles classifiable under subheading 3926.90.2100, HTSUS, which are products of Thailand may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".

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 Gary Kalus at 646-733-3055.

Sincerely,

Robert B. Swierupski
Director,

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