Classification of latex bulb for IV sets favours Heading 4014 as a vulcanized rubber pharmaceutical article.

A latex bulb used as an accessory in an intravenous set was held to be classifiable under Heading 4014 as a hygienic or pharmaceutical article of vulcanized rubber, not under Heading 9018 as a part of a medical appliance. Although parts and accessories may generally follow the medical appliance under Chapter Note 2(b) of Chapter 90, Chapter Note 1(a) excludes vulcanized rubber articles of the kind used for technical uses from Chapter 90. The HSN notes to Heading 4014 cover items such as syringe bulbs and similar rubber articles, including those forming parts of other appliances. The article therefore fell within Heading 4014.

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Issues: Classification of a latex bulb used as an accessory in an intravenous set, and whether it fell under Heading 9018 as a part of a medical appliance or under Heading 4014 as a hygienic or pharmaceutical article of vulcanized rubber.

Analysis: The latex bulb was a vulcanized rubber article used in an IV set to permit administration of fluid or medicine without re-piercing the vein. Although Chapter Note 2(b) of Chapter 90 generally classifies suitable parts and accessories with the relevant medical appliance, Chapter Note 1(a) of Chapter 90 expressly excludes articles of a kind used in machines, appliances or for other technical uses, of vulcanized rubber other than hard rubber, from Chapter 90. The heading 4014 description and the HSN explanatory notes cover hygienic or pharmaceutical articles of vulcanized rubber, including bulbs for syringes and similar items, some of which may form parts of other appliances. The item therefore answered the description of Heading 4014 rather than Heading 9018.

Conclusion: The latex bulb was correctly classifiable under Heading 4014 and not under Heading 9018; the Revenue's appeal succeeded.

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