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M86034 M8 Ruling Active

The tariff classification of a prescription cream dosing tool from China

Issued August 28, 2006 by U.S. Customs and Border Protection.

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M8 M86034 (August 28, 2006)

Tariff classification

HTS codes: 3926.90.9880

Headings: 3926

Product description

It consists of an oval block of molded plastics with three soft plastic mounds that represent the amount of cream in a 0.5 gram dose, a 1.0 gram dose, and a 2.0 gram dose of vaginal cream. The display is used to demonstrate the quantity of cream in the three different dosages. You suggest classification in subheading 9810.00.5500, Harmonized Tariff Schedule of the United States (HTSUS). This provision provides for duty free entry of articles imported for the use of any public library, any other public institution or any nonprofit institution established for educational, scientific, literary or philosophical purposes, or for the encouragement of the fine arts: patterns and models exclusively for exhibition or educational use at any such institution. Section Note 1, subchapter X, Chapter 98, HTSUS, provides that articles entered under this provision must be exclusively for the use of the institution involved, and not for distribution, sale or other commercial use within 5 years after being entered. Therefore, the articles must be imported by the qualified institution or on behalf of the institution. You have submitted no information to support classification in this provision. The dosing tool appears to be the type of item used at a doctor’s office to demonstrate the appropriate dosage of prescribed medication.

CBP rationale

The applicable subheading for the vaginal cream dosing tool will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.

Full text

NY M86034 August 28, 2006 CLA-2-39:RR:NC:N2:221 M86034 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Ms. Simone Simon Agra-Services Brokerage Co., Inc. 221-20 147th Avenue Jamaica, NY 11413 RE: The tariff classification of a prescription cream dosing tool from China Dear Ms. Simon: In your letter dated August 9, 2006, on behalf of Dimensions Trading Inc., you requested a tariff classification ruling. The sample submitted with your request is identified as the Premarin vaginal cream dosing tool, item 117527-01. It consists of an oval block of molded plastics with three soft plastic mounds that represent the amount of cream in a 0.5 gram dose, a 1.0 gram dose, and a 2.0 gram dose of vaginal cream. The display is used to demonstrate the quantity of cream in the three different dosages. You suggest classification in subheading 9810.00.5500, Harmonized Tariff Schedule of the United States (HTSUS). This provision provides for duty free entry of articles imported for the use of any public library, any other public institution or any nonprofit institution established for educational, scientific, literary or philosophical purposes, or for the encouragement of the fine arts: patterns and models exclusively for exhibition or educational use at any such institution. Section Note 1, subchapter X, Chapter 98, HTSUS, provides that articles entered under this provision must be exclusively for the use of the institution involved, and not for distribution, sale or other commercial use within 5 years after being entered. Therefore, the articles must be imported by the qualified institution or on behalf of the institution. You have submitted no information to support classification in this provision. The dosing tool appears to be the type of item used at a doctor’s office to demonstrate the appropriate dosage of prescribed medication. The applicable subheading for the vaginal cream dosing tool will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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