The tariff classification of a Nasal Cannula from Mexico

NY 881431 January 7, 1993 CLA-2-90:S:N:N3:119 881431 CATEGORY: Classification TARIFF NO.: 9019.20.0000; 9802.00.8060 Mr. Richard G. Seley Rudolph Miles & Sons, Inc. P.O. Box 11057 El Paso, TX 79942 RE: The tariff classification of a Nasal Cannula from Mexico Dear Mr. Seley: In your letter dated December 18, 1992, you requested a tariff classification ruling on behalf of Salter Labs, Arvin, CA. The nasal cannula is used to connect a patient to a source of oxygen. The sample you submitted consists of seven feet of 3- channel tubing with an end connector, a "Y" connector, an adjustable double strand of smaller tubing attached to the nasal piece which is made of a soft plastic material and has two tips to fit into the nose. The smaller tubing goes over the patient's ears and holds the nasal piece in place. The applicable subheading for the nasal cannula will be 9019.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus; parts and accessories thereof. The rate of duty will be 3.7 percent. You have indicated that all the parts used in the nasal cannula are of U.S. origin and undergo no further manufacturing in Mexico prior to assembly. Based on that information, the American components would be eligible for duty exemption under subheading 9802.00.8060, HTS, which provides for articles assembled abroad in whole or in part of fabricated components, the product of the United States, which (a) were exported in condition ready for assembly without further fabrication, (b) have not lost their physical identity in such articles by change in form, shape or otherwise, and (c) have not been advanced in value or improved in condition abroad except by being assembled and except by operations incidental to the assembly process such as cleaning, lubricating and painting. 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