Draining Tubes for Animal Surgeries Are Tubes, Not Hygienic or Pharmaceutical Articles, CBP Finds
Imported Penrose drains are properly classified as tubes of vulcanized rubber under heading 4009 and not hygienic or pharmaceutical articles of vulcanized rubber under heading 4014, according to a CBP ruling dated Oct. 6 and released recently. The drains at issue are soft tubes made of vulcanized latex rubber varying in size from ¼ inch to 1 inch in diameter. Each drain is sterilized and sold individually to animal hospitals for use in surgical procedures, to allow fluids to drain out of the animal during the healing process.
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In its analysis, CBP found that the Penrose drains fell out of heading 4014 because they require the services of a practitioner, do not meet the terms for “hygienic or pharmaceutical,” and are not for general use. CBP also found that the tubes were dissimilar from the enumerated examples provided in the explanatory notes to heading 4014. Heading 4009 covers "tubes, pipes and hoses consisting wholly of vulcanised rubber ... provided that they retain the essential character of piping or tubing." The Penrose drains conduct liquids by allowing fluids to drain out of a pet during the healing process after a surgical procedure, which is consistent with language in the classification and the explanatory notes to heading 4009.