N060057 N0 Ruling Active

The tariff classification of a nasal dilator from China

Issued May 29, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

The Brez Nasal Breathing Aid is a nasal dilator that inserts into the nasal cavity to optimize nasal breathing. The device consists of two soft plastic rings connected at the middle. The rings are inserted into the nostrils to support the interior walls of the nasal passages. The dilator functions to reduce the resistance of airflow and reduce vibration during breathing, thus minimizing snoring. Brez is available in three sizes: small, medium and large. The dilator is intended for one time use and is packed 14 to a retail box. You suggest classification in subheading 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 Explanatory Notes to the Harmonized Commodity Description and Coding System constitute the official interpretation of the HTSUS at the international level. Harmonized System Explanatory Note V to heading 9019 states that “These are used in cases of drowning, electrocution, acute poisoning (e.g., carbon monoxide), for weak newly born babies, post operative shock, infantile paralysis (poliomyelitis), acute asthma, insufficient lung development, etc.” The nasal dilator that is the subject of your request is not in the same class or kind of goods as those described in the Explanatory Notes. The Brez dilator, which is used to minimize snoring, is similar for classification purposes to the nasal dilator in New York Ruling Letter R03711, dated May 5, 2006.

CBP rationale

The applicable subheading for the Brez nasal dilator will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.

Full text

N060057 May 29, 2009 CLA-2-39:OT:RR:E:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Erica Russell Forward Logistics Group 11000 E. 51st Street, Suite A Denver, CO 80239 RE: The tariff classification of a nasal dilator from China Dear Ms. Russell: In your letter dated May 8, 2009, on behalf of Airware, Inc., you requested a tariff classification ruling. The Brez Nasal Breathing Aid is a nasal dilator that inserts into the nasal cavity to optimize nasal breathing. The device consists of two soft plastic rings connected at the middle. The rings are inserted into the nostrils to support the interior walls of the nasal passages. The dilator functions to reduce the resistance of airflow and reduce vibration during breathing, thus minimizing snoring. Brez is available in three sizes: small, medium and large. The dilator is intended for one time use and is packed 14 to a retail box. You suggest classification in subheading 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 Explanatory Notes to the Harmonized Commodity Description and Coding System constitute the official interpretation of the HTSUS at the international level. Harmonized System Explanatory Note V to heading 9019 states that “These are used in cases of drowning, electrocution, acute poisoning (e.g., carbon monoxide), for weak newlyborn babies, postoperative shock, infantile paralysis (poliomyelitis), acute asthma, insufficient lung development, etc.” The nasal dilator that is the subject of your request is not in the same class or kind of goods as those described in the Explanatory Notes. The Brez dilator, which is used to minimize snoring, is similar for classification purposes to the nasal dilator in New York Ruling Letter R03711, dated May 5, 2006. The applicable subheading for the Brez nasal dilator will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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