10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

N042858 N0 Ruling Active

The tariff classification of oral dispensers and feeding tubes from China.

Issued November 5, 2008 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

N0 N042858 (November 5, 2008)

Tariff classification

HTS codes: 9018.31.0080, 9018.39.00

Headings: 9018

Product description

You state: “NeoMed, Inc. markets and imports an Enteral Safety System (ESS), consisting of ‘Oral Dispensers’ and ‘Feeding Tubes’. The purpose of the ESS is to administer food and oral medication into infants through the mouth. The oral dispensers are made of a one piece plastic barrel and a plunger that forces the food and oral medications through the barrel and out through a tiny hole at the end of the barrel. The barrel has gradations on it to determine how much food and oral medication is to be entered. The oral dispensers vary in capacity from 1 ml to 60 ml. One end of the feeding tube is connected to the small hole on the oral dispenser. The other end of the feeding tube is inserted into the infant patient’s mouth and extended into the gastrointestinal tract, where the food and oral medication meet their final destination. The feeding tubes vary from 4.0 to 8.0 FR in diameter and vary in length from 40 cm to 90 cm.” You list over a dozen product codes. We will assume, for the purposes of this reply, that they all differ only in lengths and/or diameters. As we understand your submission, these items are imported empty and the food or medication is added by the caregiver. Their use implies treatment by a health care professional since it is not the usual method of providing nutrition or medication to infants. We agree that the enteral feeding tubes in New York Ruling Letter R01647 – 105, 4-14-05, are similar for classification purposes to the feeding tubes, packaged as Enteral Feeding Tubes, but we find the dispensers, packaged as Oral Dispensers/Oral Syringes to be better described as syringes. Harmonized System Explanatory Note I-A-16 to 90.18 indicates that Syringes include non-hypodermic types such as irrigation and suction syringes. We agree that

CBP rationale

the applicable subheading for the enteral feeding tubes will be 9018.39.00, Harmonized Tariff Schedule of the United States (HTSUS), which provides for catheters, cannulae and the like and parts and accessories thereof. The applicable subheading for the Oral Dispensers/Oral Syringes will be 9018.31.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for non-hypodermic syringes, with or without their needles.

Full text

N042858 November 5, 2008 CLA-2-90:OT:RR:NC:N1:105 CATEGORY: Classification TARIFF NO.: 9018.31.0080; 9018.39.00 Mr. Chris Peterson Freight Savers Shipping Co., Ltd. 48 South Franklin Turnpike Ramsey, NJ 07446 RE: The tariff classification of oral dispensers and feeding tubes from China. Dear Mr. Peterson: In your letter dated October 23, 2008, for NeoMed, Inc., you requested a tariff classification ruling. Samples were provided. You state: “NeoMed, Inc. markets and imports an Enteral Safety System (ESS), consisting of ‘Oral Dispensers’ and ‘Feeding Tubes’. The purpose of the ESS is to administer food and oral medication into infants through the mouth. The oral dispensers are made of a one piece plastic barrel and a plunger that forces the food and oral medications through the barrel and out through a tiny hole at the end of the barrel. The barrel has gradations on it to determine how much food and oral medication is to be entered. The oral dispensers vary in capacity from 1 ml to 60 ml. One end of the feeding tube is connected to the small hole on the oral dispenser. The other end of the feeding tube is inserted into the infant patient’s mouth and extended into the gastrointestinal tract, where the food and oral medication meet their final destination. The feeding tubes vary from 4.0 to 8.0 FR in diameter and vary in length from 40 cm to 90 cm.” You list over a dozen product codes. We will assume, for the purposes of this reply, that they all differ only in lengths and/or diameters. As we understand your submission, these items are imported empty and the food or medication is added by the caregiver. Their use implies treatment by a health care professional since it is not the usual method of providing nutrition or medication to infants. We agree that the enteral feeding tubes in New York Ruling Letter R01647 – 105, 4-14-05, are similar for classification purposes to the feeding tubes, packaged as Enteral Feeding Tubes, but we find the dispensers, packaged as Oral Dispensers/Oral Syringes to be better described as syringes. Harmonized System Explanatory Note I-A-16 to 90.18 indicates that Syringes include non-hypodermic types such as irrigation and suction syringes. We agree that the applicable subheading for the enteral feeding tubes will be 9018.39.00, Harmonized Tariff Schedule of the United States (HTSUS), which provides for catheters, cannulae and the like and parts and accessories thereof. The rate of duty will be . The applicable subheading for the Oral Dispensers/Oral Syringes will be 9018.31.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for non-hypodermic syringes, with or without their needles. 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

View original on CBP CROSS →

Ruling history

More rulings on the same tariff codes

Follow N042858

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.