The tariff classification of an AED Trainer Kit from China

N004896 January 26, 2007 CLA-2-90:RR:NC:N1:105 CATEGORY: Classification TARIFF NO.: 9023.00.0000 Ms. Paula Nagy Inkwell Promotions 1020 Campus Drive West Morganville, NJ 07751 RE: The tariff classification of an AED Trainer Kit from China Dear Ms. Nagy: In your letter dated December 26, 2006, you requested a tariff classification ruling. A sample of a single device with its plastic pouch, labeled American Red Cross and Made in China, was provided. It is also labeled Not For Clinical Use. You state: “On behalf of Inkwell Promotions Incorporated I am requesting a binding classification on an Automatic External Defibrillator Trainer with connector pads and batteries. A portion of the Trainers will be shipped inside of a nylon duffel bag made exclusively to transport the trainers. These are considered kits. Some of the Trainers and connector pads will ship without the duffel bags to use as replacements. Each Kit contains 6 AED training devices, 6 sets of adult pads with connectors, 6 sets of child pads with connectors, 24 AA batteries and 1 duffel bag and instruction sheets in English and Spanish. The duffel bag is made of 1200 Denier and 420D nylon and foam. The item is being used by our client as a training device for an actual AED unit. The item is made of ABS plastic and has connectors which when prompted by an IC chip in the unit instructs the trainee on the correct procedure to assist someone in cardiac arrest. The unit runs on 4 AA batteries.” As stated by the device when it is turned on, it is only for training as no actual electrical shock will be transmitted via the connecting pads. It does give detailed, verbal instructions on how to proceed in the training. Harmonized System Explanatory Notes 2 and 11 to 9023 indicates that it includes Training dummies for training in the “kiss of life” revival methods and Military tank simulators (without an engine, guns, etc.) used for the training of tank drivers. Your item is analogous in different ways to each of these. The applicable subheading for the AED Trainers, both the kits of 6 with batteries in a duffel bag and individual Trainers with their connecting pads, will be 9023.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses, and parts and accessories thereof. The rate of duty will be free. 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 J. Sheridan at 646-733-3012. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division