The tariff classification of Ethicon® Intercoat

N013820 July 10, 2007 CLA-2-30:RR:E:NC:N2:238 CATEGORY: Classification TARIFF NO.: 3005.90.5090 Ms. Melissa M. Traylor FzioMed, Inc. 231 Bonetti Drive San Luis Obispo, CA 93401 RE: The tariff classification of Ethicon® Intercoat Dear Ms. Traylor: In your letter dated June 5, 2007, you requested a tariff classification ruling. The subject product, Ethicon® Intercoat, is an absorbable adhesion barrier in the form of a clear, sterile gel, composed of a combination of sodium carboxymethylcellulose (CMC) and polyethylene oxide (PEO) in sterile water for injection. It is stabilized with calcium chloride. Sodium chloride is added for isotonicity. The gel is intended as an adjunct to good surgical technique. It is designed to serve as a temporary mechanical barrier separating surgically traumatized opposing tissue surfaces in the peritoneal cavity where adhesions could potentially form. The gel is provided in 40mL doses put up in 2 x 20mL syringes (20mL per syringe) that, along with a sterile, 12-inch, stainless steel applicator and instructions for use, are fitted into a sterile, thermoform (plastic) tray. The tray, in turn, is put up packaged for retail sale in a printed box. The applicable subheading for the Ethicon ® Intercoat will be 3005.90.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes: Other: Other: Other." 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 merchandise may be subject to the Federal Food, Drug, and Cosmetic Act and/or The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which are administered by the U.S. Food and Drug Administration (FDA). Information on the Federal Food, Drug, and Cosmetic Act, as well as The Bioterrorism Act, can be obtained by calling the FDA at 1-888-463-6332, or by visiting their website at: www.fda.gov. 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 Harvey Kuperstein at 646-733-3033. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division