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HQ 967424

January 26, 2005

CLA-2 RR:CR:GC 967424 AM


TARIFF NO.: 4008.21.0000

Ms. Margaret R. Polito
Neville Peterson LLP
80 Broad Street - 34th Floor
New York, NY 10004

RE: Request for Classification; IV Start Kit

Dear Ms. Polito:

This is in regard to your telephone conversation with Allyson Mattanah, an attorney on my staff, on November 23, 2004, regarding your letter, dated March 23, 2005, to the National Commodity Specialist Division, requesting a ruling regarding the tariff classification of an Intravenous (IV) start kit, under the Harmonized Tariff Schedule of the United States (HTSUS).

After reviewing your request, we found that Headquarters Ruling Letter (HQ) 555520, dated October 29, 1990, needed to be reconsidered so that we did not have in force rulings that were inconsistent with our current views. Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625(c)(1)), as amended by section 623 of Title VI, CBP published a notice in the November 10, 2004, Customs Bulletin, Volume 38, Number 46, proposing to modify Headquarters Ruling Letter (HQ) 555520, dated October 29, 1990, and to revoke any treatment accorded to substantially identical merchandise. No comments were received in response to this notice and the final notice of revocation of HQ 555520 will be published in the February 2, 2005 Customs Bulletin. The analysis in HQ 967207 is applicable for your request as well. Hence, we are incorporating, by reference, the Law and Analysis section of that ruling, here.

The instant IV Start Kit, containing a Tegaderm® transparent dressing, an alcohol wipe, a povidine-iodine topical skin preparation solution, an ointment containing povidine-iodine, a latex tourniquet, gauze sponges, a roll of plastic tape, and an identification label, is classified under GRI 3(c) in subheading 4008.21.0000, HTSUSA, the provision for "Plates, sheets, strip, rods and profile shapes, of vulcanized rubber other than hard rubber: Of noncellular rubber: Plates, sheets and strip." The 2005 General column 1 “General” rate of duty is "free." Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at www.usitc.gov.


Myles B. Harmon, Director

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