The tariff classification of a hypodermic needle destroyer from France.

NY 875049 JUNE 11 1992 CLA-2-84:S:N:N1:105 875049 CATEGORY: Classification TARIFF NO.: 8419.89.5075 Mr. Barry M. Wolfson Rexital U.S., Inc. 10800 Alpharetta Highway Suite 200 A-1 Roswell, Ga 30076 RE: The tariff classification of a hypodermic needle destroyer from France. Dear Mr. Wolfson: In your letter dated May 26, 1992 you requested a tariff classification ruling. The "Sani 100" is a portable rechargeable battery operated device designed to destroy hypodermic needles at the point of use thus eliminating contamination and the risk of infection in hospitals, clinics, medical and dental offices, etc. The tip of the needle is inserted into a round opening in the device and pressed against a copper plate to obtain a good electrical contact. While the needle is pressed against the copper plate it is progressively destroyed by high-temperature melting. Once the needle has melted the plastic cover of the needle is placed back in its original position before the syringe is disposed of. The applicable subheading for the hypodermic needle destroyer will be 8419.89.5075, Harmonized Tariff Schedule of the United States (HTS), which provides for other machinery, plant or laboratory equipment for the treatment of materials by a process involving a change of temperature such as heating, other. The rate of duty will be 4.2 percent ad valorem. 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 New York Seaport