Newly Released CBP HQ Rulings Aug. 24
The Customs Rulings Online Search System (CROSS) was updated Aug. 24 with the following headquarters rulings (ruling revocations and modifications will be detailed elsewhere in a separate article as they are announced in the Customs Bulletin):
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H312361: Revocation of NY N276739 and HQ 957022; Classification of sodium bicarbonate cartridges/bags
Ruling: The sodium bicarbonate bags/cartridges at issue are classified in Harmonized Tariff Schedule of the U.S. subheading 3004.90.92 as “Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale: Other: Other.” |
Issue: Are the bicarbonate cartridges/bags classified under HTSUS heading 2836 as a “carbonate" or under heading 3004 as “Medicaments”? |
Item: “BiCart Column” cartridges, designed for use solely with dialysis machines. The cartridges are comprised of a specially shaped polypropylene cartridge containing 650 grams of sodium bicarbonate powder. They are imported in packages of ten units and are designed for one-time use only. When attached to a special holder affixed to the kidney dialysis machine, the cartridge allows “online” production of the liquid bicarbonate concentrate required for dialysis. |
Reason: Under the rule of relative specificity, CBP looks to the provision with requirements that are more difficult to satisfy and that describe the article with the greatest degree of accuracy and certainty. The subject merchandise is more intricate than general use sodium bicarbonate and heading 3004 describes the merchandise with the most accuracy, as it not only describes the “components,” but provides for the use and packing of the merchandise. |
Ruling Date: Aug. 21, 2023 |