M86503 M8 Ruling Active

The tariff classification of a bandage kit from China

Issued September 15, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9889

Headings: 6307

GRI rules applied: GRI 3(c)

Product description

The submitted sample is identified as a “CVC Dressing Change Kit” (Item #100125). It is a bandage kit that consists of a disposable facemask, a pair of rubber gloves, a small role of tape, a small packet of iodine ointment, a packet of three iodine prep swab sticks, a packet of three alcohol swab sticks, a small square fabric pad, three pieces of gauze, a dressing change ID label, a plastic bag, and a large dressing made of spunbonded nonwoven man-made fibers. The bandage kit #100125 is considered a set for classification purposes, with the classification determined by the component that provides the essential character. In this case, because each component is considered equally essential, classification is based upon GRI 3(c), Harmonized Tariff Schedule of the United States (HTSUS), which requires classification under the heading that occurs last in numerical order among those which equally merit consideration. The classification that occurs last in numerical order is the facemask, which is classified in heading 6307, HTSUS.

CBP rationale

The applicable subheading for the bandage kit will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other.

Full text

NY M86503 September 15, 2006 CLA-2-63:RR:NC:N3:351 M86503 CATEGORY: Classification TARIFF NO.: 6307.90.9889 J.R. Landa President Unit International, Inc. 644 Cesery Blvd., Suite 200 Jacksonville, FL 32211 RE: The tariff classification of a bandage kit from China Dear Mr. Landa: In your letter dated August 21, 2006, you requested a tariff classification ruling on behalf of your client, PSS World Medical, Inc. The submitted sample is identified as a “CVC Dressing Change Kit” (Item #100125). It is a bandage kit that consists of a disposable facemask, a pair of rubber gloves, a small role of tape, a small packet of iodine ointment, a packet of three iodine prep swab sticks, a packet of three alcohol swab sticks, a small square fabric pad, three pieces of gauze, a dressing change ID label, a plastic bag, and a large dressing made of spunbonded nonwoven man-made fibers. The bandage kit #100125 is considered a set for classification purposes, with the classification determined by the component that provides the essential character. In this case, because each component is considered equally essential, classification is based upon GRI 3(c), Harmonized Tariff Schedule of the United States (HTSUS), which requires classification under the heading that occurs last in numerical order among those which equally merit consideration. The classification that occurs last in numerical order is the facemask, which is classified in heading 6307, HTSUS. The applicable subheading for the bandage kit will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →