The tariff classification of a KidO’s Bear from China

N031126 June 26, 2008 CLA-2-90:OT:RR:NC:N1:105 CATEGORY: Classification TARIFF NO.: 9019.20.0000 Mr. Robert Sudol KidO’s Products LLC 4219 Briarbend Road Dallas, TX 75287 RE: The tariff classification of a KidO’s Bear from China Dear Mr. Sudol: In your letter dated June 12, 2008, you requested a tariff classification ruling. A sample was provided. It will be returned to you as requested. You state: This apparatus is the KidO’s Bear that will be imported with the included elbow connector and tubing. It is made from latex-free plastisol material with no known hazardous components, and is used as a replacement for a mask with a nebulizer or oxygen source. The purpose of the Bear is to deliver or administer medication generated by a nebulizer or oxygen from an oxygen canister to aid in the treatment of respiratory ailments. The elbow connector and/or tubing are attached to a nebulizer or oxygen source, and the medication or oxygen is directed through the Bear for administration to the patient. It is used in hospitals, emergency medical services, and the home. The reason that it is made to look like a bear cub is explained at www.kidosbear.com: Children, Alzheimer's, dementia and hospice patients are often frightened or apprehensive when they are in need of breathing treatments. The Bear combines a recognizable, friendly device with the ability to: Deliver medication from a standard nebulizer Provide oxygen only therapy Calm the patient while providing effective and immediate therapy It thus performs the ordinary functions of a mask for aerosol/oxygen therapy and has been modified only cosmetically to make it more pleasant for the patient.   The applicable subheading for the KidO’s Bears 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; 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