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NY K83786

March 24, 2004
CLA-2-90:RR:NC:N1:105 K83786


TARIFF NO.: 9018.90.8000

Mr. Ralph Natale
American Shipping Company, Inc.
140 Sylvan Avenue
Englewood Cliffs, NJ 07632

RE: The tariff classification of Stethocaps from China

Dear Mr. Natale:

In your letter dated February 26, 2004, for The Buzz Group LLC, you requested a tariff classification ruling.

The two sample Stethocaps are as described in New York Ruling Letter K83122-238, issued to you on February 20, 2004, except that there is no inscription on it and that you indicate that it was not treated with an antimicrobial agent.

Per NISA J. Wilson’s recent telephone call to you, the items are produced to specifications and drawings made specifically for stethoscope covers, and are not “off-the-shelf” items used for any other purpose. No other function does come to mind when examining the samples. Headquarters Ruling Letter 965546 GOB, 8-6-02, noted.

We therefore consider the caps to be accessories to stethoscopes. HRL 952156 LTO, 8-27-92, noted.

Medical Stethoscopes are cited in Harmonized System Explanatory Note I-B-1 to 90.18. You have provided no information about the stethoscopes that they will be capping, but we believe that the ones with the matching size will likely not be electronically amplified, thus not Electro-diagnostic Apparatus.

The applicable subheading for your samples will be 9018.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for, inter alia, accessories of “Other” Instruments and Appliances Used in Medical, Surgical, Dental or Veterinary Sciences. The rate of duty will be free.

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 J. Sheridan at 646-733-3012.


Robert B. Swierupski

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