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NY L85517

July 1, 2005

CLA-2-56:RR:NC:TA:350 L85517


TARIFF NO.: 5603.12.0090

Ms. Eleanore Kelly-Kobayashi
Rode & Qualey
55 West 39th Street
New York, NY 10018

RE: The tariff classification of a dressing change kit, for use by healthcare providers in medical settings, from Mexico.

Dear Ms. Kelly-Kobayashi:

In your letter dated June 7, 2005, on behalf of Becton Dickinson Infusion Therapy Systems, you requested a tariff classification ruling.

The subject item, identified in your letter as a “BD Dressing Change Kit”, product no. 386504, consists of the following articles: BD Persist Plus Swab Sticks, 2" x 2" gauze sponges, an alcohol swab stick, a cotton tip applicator, A CSR wrap made of spunbonded nonwoven man-made fibers, which has been laminated on one side with a compact plastics material, a dressing change identification label, a pair of gloves, reinforced tape strips, a roll of tape, a tape measure and a large dressing (Opsite® IV 3000). All of these articles are manufactured in the United States except for the gauze sponge and the gloves, which are manufactured in China. These articles will be shipped to Mexico where they will be packaged in a plastic bag and sterilized. The nonwoven CSR wrap was informally weighed and was found to weigh 67 grams per square meter.

Explanatory Note (X) (page 5) to GRI 3(b) states that the term "goods put up in sets for retail sale" means goods which:

(a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.

Your product under consideration appears to meet the definition of a set.

In that regard, GRI 3(b) in the tariff provides for the classification of goods put up in sets for retail sale. Specifically, the rule reads, in pertinent part, as follows:

(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. As no one item in the set imparts the essential character, GRI 3(b) is not applicable.

GRI 3(c) states: "When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration."

The kit consists of products that, if imported separately, are classifiable in the following subheadings of the HTSUS (2005): CSR wrap – 5603, Gloves-3926, Cotton tip applicator-5601, Dressing Change identification label-4821, paper tape measure-4823 and adhesive tape-3919.

Since no one product in the respective kit appears to impart the essential character among those which equally merit consideration, classification would be under GRI 3 (c), that is, the tariff provision which occurs last.

Accordingly, the applicable subheading for the product will be 5603.12.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for nonwovens, whether or not impregnated, coated, covered or laminated, ..., of man-made filaments, weighing more than 25 g/m² but not more than 70 g/m². The general rate of duty is 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 Deborah Walsh at 646-733-3044.


Robert B. Swierupski

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