The tariff classification of a tablet crusher from China

NY K87816 July 16, 2004 CLA-2-84:RR:NC:1:104 K87816 CATEGORY: Classification TARIFF NO.: 8479.82.0080 Mr. Stephen Wong Oceanland Service Inc. P.O. Box 1249 8054 E. Garvey Ave., #200 Rosemead, CA 91770 RE: The tariff classification of a tablet crusher from China Dear Mr. Wong: In your letter dated July 7, 2004 on behalf of Great China Int’l Inc. you requested a tariff classification ruling. The Silent Knight™ Tablet Crusher is used to crush medications to small pieces or fine powder. The crusher incorporates a base for placing on a flat surface, such as a table. To operate, the user places the tablet(s) in a 7 mil thick PC pouch (not included). Handle is lifted until the opening between the crushing plates is visible. Pouch is positioned in such a manner that the tablets are half way down past the top rim of the crushing plate. Handle is pressed downward to break the tablets. Once the desired particle size is reached, the pouch is removed. Medication can then be placed into a medicine cup (not included) for serving to the patient. The heavy-duty crusher is made of non-corrosive metal. The unit measures approximately 10 ½”L x 3”W x 4 ½”H. The applicable subheading for the Silent Knight™ Tablet Crusher will be 8479.82.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere (in chapter 84): other machines and mechanical appliances: ...crushing...machines. The rate of duty will be free. The sample you submitted is not marked with the country of origin. Therefore, if imported as is, the tablet crusher would not meet the country of origin marking requirements of 19 U.S.C. §1304. Section 134.11 of the Customs Regulations (19 C.F.R. 134.11) provides in part: Unless excepted by law...every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to an ultimate purchaser in the U.S. the English name of the country of origin of the article, at the time of importation into the Customs territory of the U.S. 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 Robert Losche at 646-733-3011. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division