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NY A86340

August 26, 1996

CLA-2-39:S:N:N3:119 A86340


TARIFF NO.: 3926.90.2000; 9817.00.96

Mr. Donald S. Simpson
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of ostomy appliances from France

Dear Mr. Simpson:

In your letter dated August 5, 1996, you requested a tariff classification ruling on behalf of B. Braun Medical, Inc., Bethlehem, PA.

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). Parts of these pouches, such as plastic lock rings, clamps and rings, will also be imported either together or separately.

The applicable subheading for the colostomy, ileostomy and urostomy pouches and parts thereof 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; parts and accessories (except parts and accessories of braces and artificial limb prosthetics) that are specially designed or adapted for use in the foregoing articles... 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.


Roger J. Silvestri

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