892284 89 Ruling Active

The tariff classification of specimen cups from Mexico.

Issued November 19, 1993 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9510

Headings: 3926

Product description

No. 4070, "Asepti-Catch Midstream Specimen Set." The set includes a plastic urine specimen cup with lid and a package containing three cleansing towelettes impregnated with castile soap in water. The cup and towelettes are packaged in a heat sealed plastic bag which is imprinted with instructions for cleansing, and then collecting the specimen. You indicate that the set is sold to doctors, clinics and hospitals. The specimen cup and towelettes, packaged together in a heat sealed plastic bag, constitute a set, with the essential character imparted by the cup.

CBP rationale

The applicable subheading for the specimen set will be 3926.90.9510, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other, laboratory ware.

Full text

NY 892284 November 19, 1993 CLA-2-39:S:N:N6:221 892284 CATEGORY: Classification TARIFF NO.: 3926.90.9510 Ms. Diane L. Weinberg Sandler, Travis & Rosenberg, P.A. 505 Park Avenue New York, NY 10022-1106 RE: The tariff classification of specimen cups from Mexico. Dear Ms. Weinberg: In your letter dated November 11, 1993, on behalf of Kendall Company, you requested a tariff classification ruling. The sample submitted with your letter is identified as Cat. No. 4070, "Asepti-Catch Midstream Specimen Set." The set includes a plastic urine specimen cup with lid and a package containing three cleansing towelettes impregnated with castile soap in water. The cup and towelettes are packaged in a heat sealed plastic bag which is imprinted with instructions for cleansing, and then collecting the specimen. You indicate that the set is sold to doctors, clinics and hospitals. The specimen cup and towelettes, packaged together in a heat sealed plastic bag, constitute a set, with the essential character imparted by the cup. The applicable subheading for the specimen set will be 3926.90.9510, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other, laboratory ware. The rate of duty will be 5.3 percent ad valorem. Articles classifiable under subheading 3926.90.9510, HTS, which are products of Mexico, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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

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