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NY N011491

June 19, 2007



TARIFF NO.: 4202.92.9026, 4202.92.9060, 9817.00.96

Rita Mihalek
Philips Electronics North America Corporation 1251 Avenue of the Americas
New York, NY 10020

RE: The tariff classification of defibrillator cases from China

Dear Ms. Mihalek:

In your letter dated May 16, 2007 you requested a classification ruling. Your samples will be returned to you as requested.

The submitted samples are defibrillator carrying cases. Each case measures 9.5” (W) x 8.5” (H) x 4.8” (D) except for 989803139251, which measures 9” (W) x 7.5” (H) x 4.8” (D). Model numbers M3868A, M5075A, & M5076A have outer surfaces of man-made textile material. Model numbers M3869A and 989803139251 have outer surfaces of polyvinyl chloride (PVC) plastic sheeting. Model numbers M3868A and M3869A are specifically fitted and designed with compartments to hold the Philips FR2 series defibrillator, a spare battery, and up to three sets of pads. Both cases have shoulder straps, zipper closures, and foam covered handles. Model number M5075A is specifically fitted with compartments to hold a Philips Heartstart HS1 defibrillator, a spare battery pack, a spare pad cartridge and a pair of paramedic scissors. Model number M5076A is specifically fitted with compartments to hold a Philips Heartstart Onsite defibrillator and a pair of paramedic scissors. Both cases have zippered closures, and rubber covered handles. Model number 989803139251 is specifically fitted with compartments to hold a Philips HeartStart FRx defibrillator, a spare battery pack and electrodes. It has a shoulder strap and a flap with a hook and loop closure. Each case has an external clear window tab insert to display “Call 911” and a self-check indicator that can be seen through a clear window without having to remove the defibrillator from the carrying case.

The applicable heading for model numbers M3868A, M5075A, and M5076A is 4202.92.9026, which provides for other containers and cases, other, with outer surface of textile materials, of man-made fibers. The duty rate will be 17.6 percent ad valorem.

The applicable heading for models numbers M3869A and 989803139251 is 4202.92.9060, for other containers and cases, other, with outer surface of plastic sheeting material, other. The rate of duty will be 17.6 percent ad valorem.

Regarding your claim of an alternate classification of these carrying cases for the Phillips Automated External Defibrillator (AED) devices, ww.osha.gov/SLTC/aed states:

“An AED is an electronic device designed to deliver an electric shock to a victim of sudden cardiac arrest. Ventricular fibrillation may be restored to normal rhythm up to 60 percent of the time if treated promptly with an AED, a procedure called defibrillation.”

A typical use would be to store the AED at a work place, ready for use, in case any of those present suffered a sudden cardiac rest.

Per Headquarters Ruling Letter 563109 KSG, 10-19-04, an AED is not excluded from classification in HTSUS 9817.00.96 either on the basis that it is an article for an acute or transient disability or that it is therapeutic.

Your articles have internal shapings and pockets similar to those in 563109. Also, each is imprinted Heartstart Defibrillator in large print.

On that basis, we agree that a secondary classification will apply for these AED cases in HTSUS 9817.00.96, as parts specially designed or adapted for use in articles specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped, free of duty and user fees (if any), if all applicable entry requirements are met including the filing with the Customs port of entry of the U.S. Department of Commerce 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 classification of these items in subheading 9817.00.96, contact National Import Specialist Jim Sheridan at 646-733-3012. If you have any other questions regarding the ruling, contact National Import Specialist Vikki Lazaro at 646-733-3041.


Robert B. Swierupski

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