The tariff classification of a molded plastic carrying case from China

N139403 January 14, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.99.9000 Louise Migale Patrick Powers Customs Brokers, Inc. 27 Blake Avenue Lynbrook, NY 11563 RE: The tariff classification of a molded plastic carrying case from China Dear Ms. Migale: In your letter dated December 15, 2010, you requested a tariff classification ruling on behalf of your client, Custom Promotions, Inc. Your sample will be returned to you. The sample you refer to as the “Forteo Injection Pen Case” is a carrying case constructed of hard sided molded plastic. It is designed to provide organization, storage, portability, and protection for Forteo injection pens. The case is specially shaped and fitted to contain twenty-six pens. The case has an interior compartment that is customized with slots for each day of the week. It snaps shut and measures approximately 6.5” (L) x 3” (W) x 3” (D). In your submission, you request a secondary classification for the Forteo Injection Pen case under 9817.00.96 Harmonized Tariff Schedule of the United States (HTSUS), as an article specially designed for use or benefit of physically or mentally handicapped persons. You state that the Forteo injection pen is designed for use by those suffering from diabetes, but research on the drug Forteo shows that it is actually intended for those with osteoporosis. Osteoporosis is a condition in which the bones become thin and thus weak, making them more prone to breaks and fractures. Forteo, which is also known by the chemical name teriparatide, is intended to be injected once a day for up to two years (according to the U.S. National Library of Medicine at the National Institutes of Health). The drug is not designed to cure osteoporosis, but rather to increase a user’s bone density, making them less susceptible to breaks and fractures. The drug is injected using a special dosing pen, which this case is specially designed to hold. HTSUS Chapter 98, Subchapter 17, U.S. Note 4(a) describes physically or mentally handicapped persons, for the purpose of classification in HTSUS 9817.00.96, as any person suffering from a permanent or chronic physical or mental impairment which substantially limits one or more major life activities, such as caring for one’s self, performing manual tasks, walking, seeing, hearing, speaking, breathing, learning, or working. Furthermore, Note 4(b) excludes from consideration articles for an acute or transient disability, therapeutic and diagnostic articles, and medicine or drugs, among others. While medicine and drugs are not eligible for classification in 9817.00.96, Customs and Border Protection has found that certain drug delivery devices can be eligible, such as the asthma inhalers described in New York Ruling Letter M85686, dated September 12, 2006. Carrying cases for diabetes monitoring equipment have also been found to qualify for HTSUS 9817.00.96. However, it is the opinion of this office that the carrying cases for the Forteo injection pen does not qualify for a secondary classification in 9817.00.96. Osteoporosis is considered a chronic condition, but it is not one that substantially limits the life activities described in U.S. Note 4(a). Someone suffering from osteoporosis is still able to walk, perform manual tasks, and care for themselves, even if their higher susceptibility to fractures at some unknowable time in the future means they must be a little more careful when doing so. Consequently, the carrying case for a drug delivery mechanism designed to treat osteoporosis would not be eligible for classification in 9817.00.96 as an article specially designed for the benefit of a physically or mentally handicapped person. The applicable subheading for the case will be 4202.99.9000, HTSUS, which provides, in part, for other containers and cases, other, other. The rate of duty will be 20% 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 item’s 9817.00.96 status, contact National Import Specialist J. Sheridan at (646) 733-3012. For any other questions about the ruling, contact National Import Specialist Vikki Lazaro at (646) 733-3041. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division