The tariff classification of introducer kits and components and materials from Ireland

NY J87712 August 25, 2003 CLA-2-90:RR:NC:N1:105 J87712 CATEGORY: Classification TARIFF NO.: 3926.90.9880, 9018.90.8000 Mr. Paul O’Leary 3 The Lawn, Broadale, Douglas Cork, Ireland RE: The tariff classification of introducer kits and components and materials from Ireland Dear Mr. O’Leary: In your letter dated July 30, 2003, for TFX Medical Ireland Limited, you requested a tariff classification ruling. A sample of an introducer kit was included. The kit has a transparent plastic tray with several molded-in locations for various elements that would be needed during an implantation procedure. You state: “Introducers are used to place other medical devices into the body. The types of introducers manufactured by TFX are ‘splitable’ introducers. These are primarily used for the placement of long-term devices where the introduce need to be removed from around the product. Examples of products are PICC lines used for dialysis, Urology drainage catheters & pacemaker leads.” You state, regarding your introducer kits: “The most complete product is a sterile introducer kit, which contains all items, required for a procedure and is sold alongside the customer’s products. These are labelled with the customer’s name. The kit contains an introducer sheath, a dilator, a guidewire, a needle and a syringe. These can be in a variety of sizes, configurations and lengths and are made to the customer’s requirements.” Regarding certain of the elements, when imported separately, you state: “Some customers prefer to place the product into their own kit and sterilise it themselves. To support these customers TFX manufactures non-sterile introducer devices. These are sold in various combinations or as stand-alone items such as: Split sheath assemblies - Introducers sheath with matching dilator. Splitable sheath - Introducer sheath only Dilator - Introducer dilator only You specifically asked for the classification of the sample Split Sheath Assembly, Sheath Assembly and Dilator Assembly. Each is an assembly of plastic components which will perform one function in the implantation. You also asked for the classification of flexible FEP (fluorinated ethylene propylene) heat shrink tubing. From the flyer you included on your FEP Heat Shrink Tubing, we understand that you sell the tubing in long lengths as a material which customers then cut to exact length to meet their specific need. The applicable subheading for the kit and assemblies will be 9018.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for “other” instruments and appliances used in medical, surgical, dental or veterinary sciences, and parts and accessories thereof. The rate of duty will be free. The applicable subheading for the FEP heat shrink tubing will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. 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 J. Sheridan at 646-733-3012. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division