N017867 N0 Ruling Active

The tariff classification of a CPAP from China

Issued October 12, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9019.20.0000

Headings: 9019

Product description

Your entire description, with corrections, is a “CPAP machine, medical equipment used for the treatment of sleep apnea and other sleeping disorders.” You also supplied a picture, dated 3-9-06. It shows a central white box with plastic tubing coming out of it, apparently terminating in a small nose mask. We assume that, as in New York Ruling Letter C82348, 12-10-97, CPAP is an acronym for Continuous Positive Airway Pressure. Regarding your request for a country of origin determination,

CBP rationale

The applicable subheading the CPAP will be 9019.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus and parts and accessories thereof.

Full text

N017867 October 12, 2007 CLA-2-90:OT:RR:E:NC:N1:105 CATEGORY: Classification TARIFF NO.: 9019.20.0000 Mr. Juan Jimenez La Casa de los Ajos 713 La Paz Street San Juan, PR 00907-4310 RE: The tariff classification of a CPAP from China Dear Mr. Jimenez: In your letter dated September 27, 2007, you requested a tariff classification ruling. No sample was provided. Your entire description, with corrections, is a “CPAP machine, medical equipment used for the treatment of sleep apnea and other sleeping disorders.” You also supplied a picture, dated 3-9-06. It shows a central white box with plastic tubing coming out of it, apparently terminating in a small nose mask. We assume that, as in New York Ruling Letter C82348, 12-10-97, CPAP is an acronym for Continuous Positive Airway Pressure. Regarding your request for a country of origin determination, you state only that its country of origin is China, and we have no information to the contrary. The applicable subheading the CPAP will be 9019.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus 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

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