CLA-2 CO:R:C:M 952091 LTO
District Director
U.S. Customs Service
200 East Bay Street
Charleston, South Carolina 29401-2611
RE: Protest No. 1603-91-500002; Surgical Blades; Scalpel
Handles; 8212; Note 2 to Chapter 90; EN 90.18
Dear Sir:
This is in reference to Protest No. 1603-91-500002, dated
June 14, 1991, which concerns the classification of surgical
blades and scalpel handles under the Harmonized Tariff Schedule
of the United States (HTSUS).
FACTS:
The articles which are the subject of this protest are
surgical blades and scalpel handles. The surgical blades are
made of stainless or carbon steel, and are precision-ground and
polished. The scalpel handles are made of plastic.
The entries of the surgical blades and scalpel handles were
liquidated under subheading 9018.90.80, HTSUS, which provides for
other instruments and appliances used in medical, surgical,
dental or veterinary sciences, and parts and accessories thereof.
The protestant contends that the surgical blades are classifiable
under subheading 8212.20.00, HTSUS, which provides for safety
razor blades, including razor blade blanks in strips. The
protestant has not offered any argument as to where the scalpel
handles should be classified, although they were entered under
subheading 9018.19.80, HTSUS, which provides for other electro-
diagnostic apparatus.
ISSUE:
Whether the surgical blades and scalpel handles are - 2 -
classifiable as other instruments and appliances used in medical,
surgical, dental or veterinary sciences, and parts and
accessories thereof, under subheading 9018.90.80, HTSUS.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) to the HTSUS
govern the classification of goods in the tariff schedule. GRI 1
states in pertinent part that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes . . . ."
The Harmonized Commodity Description and Coding System
Explanatory Note (EN) to Heading 9018, HTSUS, pg. 1487, states
that this heading covers a wide range of instruments and
appliances which are mainly used in professional practice, either
to make a diagnosis, to prevent or treat an illness or to
operate. These instruments include "[s]urgical knives and
scalpels of all kinds." EN 90.18, pg. 1488. This heading also
includes parts and accessories of these instruments, subject to
the following rules found in Note 2 to Chapter 90:
(a) Parts and accessories which are goods included
in any of the headings of this Chapter or of
Chapter 84, 85 or 91 . . . are in all cases to
be classified in their respective headings;
(b) Other parts and accessories, if suitable for
use solely or principally with a particular
kind of machine, instrument or apparatus,
. . . are to be classified with the machines,
instruments or apparatus of that kind . . .
The surgical blades in question are not safety razor blades
nor are they goods included in any Chapter 84, 85, 90 or 91
heading. Further, because the blades are suitable for use solely
with an instrument of Heading 9018, HTSUS, namely "scalpels,"
they are classifiable, as parts, under subheading 9018.90.80,
HTSUS.
The scalpel handles are also classifiable under Heading
9018, HTSUS. They were entered under subheading 9018.19.80,
HTSUS, which provides for other electro-diagnostic apparatus, and
were liquidated under subheading 9018.90.80, HTSUS.
Clearly, the plastic scalpel handles are not electro-
diagnostic apparatus. However, they are classifiable under
subheading 9018.90.80, HTSUS, as parts of instruments used in
medical, surgical, dental or veterinary sciences.
- 3 -
HOLDING:
The surgical blades and scalpel handles are classifiable
under subheading 9018.90.80, HTSUS, which provides for
"[i]nstruments and appliances used in medical, surgical, dental
or veterinary sciences, . . . parts and accessories thereof . . .
[o]ther instruments and appliances and parts and accessories
thereof . . . [o]ther . . . [o]ther." The corresponding rate of
duty for articles of this subheading is 7.9% ad valorem.
Accordingly, the protest should be denied in full. A copy
of this decision should be attached to the Customs Form 19 and
provided to the protestant as part of the notice of action on the
protest.
Sincerely,
John Durant, Director