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NY C85237

April 1, 1998

CLA-2-90:RR:NC:MM:105 C85237


TARIFF NO.: 9021.19.8500

Mr. Lawrence Pilon

Hodes and Pilon

33 North Dearborn Street, Suite 2204

Chicago, IL 60602-3109

RE: The tariff classification of a first-aid bandage training packet, packaged in India

Dear Mr. Pilon:

In your letters for Nura International, dated January 14, 1998 and March 10, 1998, you requested a tariff classification ruling. This letter will be given confidential treatment for the cost figures based on the facts you supplied to support your claim for exemption for disclosure.

You have provided a sample packed in a sealed bag and, as requested, a cost breakdown for the items in the bag. The bags of the imports will remain sealed until opened by the ultimate consumer.

Excluding items which cost less than (XXXX) and showing costs to the nearest full cent, the items will be:

1. Two square gauze pads, four by four inches. They are classifiable in 3005 and cost (XXXX) each.

2. Two triangular bandages, whose three sides are 35, 36, and 54 inches long. They are of a much tighter weave than the gauze pads. They are classifiable in HTS heading 9021 and cost (XXXX) each. We do not agree that 3005 applies. Per your later letter, they are "used to teach both sling techniques and bandaging techniques..." Neither 9021 nor 3005 is more specific, and 9021 is the latter to appear in the HTS. HRL 085242 and GRI 3 (a) and (c) noted.

3. A pair of rubber examination gloves. They cost (XXXX) each, and they are clearly subsidiary in purpose and cost to the items above.

The items together are a useful selection of several of the things necessary for very basic, hands-on, first aid instruction. Although intended for instructional use, you state, "they do not differ in any material or functional way from the same items as would be used by health care providers..." The gauze pads, by themselves, do not provide the essential character to the set. 9021 appears later than 3005. GRI 3 (b) and (c) noted.

We note that you have specifically stated that you are not requesting a country of origin determination and you have not provided the facts necessary to make that determination.

The applicable subheading for the package will be 9021.19.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for, inter alia, splints and other fracture appliances and the parts and accessories thereof. The rate of duty will be 1.2 percent ad valorem.

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 James Sheridan at 212-466-5669.


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