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NY 804864

December 28, 1994

CLA-2-39:S:N:N3:119 804864


TARIFF NO.: 3926.90.2000; 9817.00.96

Mr. Ben L. Irvin
Aitken, Irvin & Lewin
1709 N Street, N.W.
Washington, D.C. 20036

RE: The tariff classification of ostomy appliances from the United Kingdom

Dear Mr. Irvin:

In your letter dated December 2, 1994, you requested a tariff classification ruling on behalf of ConvaTec, Princeton, NJ.

The articles to be imported are plastic colostomy, ileostomy and urostomy pouches used to collect waste material from the gastrointestinal or urinary tract through a surgical opening in the abdomen (stoma). The pouch may be secured directly to the skin by means of an adhesive or it may be attached to a separate faceplate or skin barrier that is secured to the skin around the stoma.

The applicable subheading for the colostomy, ileostomy and urostomy pouches will be 3926.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics... other... Ice bags; douche bags, enema bags, colostomy bags, hot water bottles, and fittings therefor... The rate of duty will be 4.2 percent.

The ostomy appliances described above are eligible for free entry under the provision for articles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons... other, in subheading 9817.00.96, HTS. All applicable entry requirements must be met including the filing of form ITA-362P.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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