The tariff classification of syringes from Denmark

NY 888759 August 24, 1993 CLA-2-90:S:N:N3:119 888759 CATEGORY: Classification TARIFF NO.: 9018.31.0040; 9802.00.8060 Ms. Mary Ann Markoski Radiometer, Inc. 811 Sharon Drive Westlake, Ohio 44145-1598 RE: The tariff classification of syringes from Denmark Dear Ms. Markoski: In your letter dated July 22, 1993, you requested a tariff classification ruling. The articles to be imported are specially designed hypodermic syringes with needles attached and containing heparin. They will be assembled in Denmark from U.S. made components. These syringes are used in arterial blood sampling and are marketed under the registered trade name "Smooth.E". The applicable subheading for the syringes will be 9018.31.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for syringes with or without their needles. The rate of duty will be 8.4 percent. You have indicated that some or all the parts used in the syringes are of U.S. origin. If these parts do not undergo any further manufacturing in Denmark prior to assembly they may 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. The samples, valued over $25.00, are being returned to your office. Sincerely, Jean F. Maguire Area Director New York Seaport