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NY K83129

March 10, 2004
CLA-2-39:RR:NC:SP:221 K83129


TARIFF NO.: 3926.90.2000; 9817.00.96

Mr. Alex Blackman Jr.
Coloplast Corporation
1955 West Oak Circle
Marietta, GA 30062-2249

RE: The tariff classification of colostomy, ileostomy and urostomy bags from Denmark and Hungary.

Dear Mr. Blackman:

In your letter dated January 28, 2004, you requested a tariff classification ruling.

Samples of product codes 5800, 6100, 6808, 2836 and 1003 were provided with your letter. The colostomy, ileostomy and urostomy bags are used to collect bodily waste from the gastrointestinal or urinary tract through a surgical opening called a stoma. The bags are composed of plastic. Some come packaged with plastic tubes and fittings.

The applicable subheading for the colostomy, ileostomy and urostomy bags will be 3926.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics: ice bags; douche bags, enema bags, colostomy bags, hot water bottles, and fittings therefor; invalid and similar nursing cushions, crutch tips and grips; dress shields; finger cots; pessaries; prophylactics; sanitary belts; bulbs for syringes; syringes (other than hypodermic syringes) and fittings therefor, not in part of glass or metal. The rate of duty will be 4.2 percent ad valorem.

Articles classifiable under subheading 3926.90.2000, HTS, which are products of Hungary, are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "T-GSP".

The colostomy, ileostomy and urostomy bags 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 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.


Robert B. Swierupski

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