CLA-2:CO:R:C:G 082498 SR
Area Director
J.F.K. Airport Area
J.F.K. Airport, Bldg. 178
Jamaica, New York 11430
RE: Internal Advice Request No. 23/88 concerning the tariff
classification of surgical needles with sutures attached
Dear Sir:
This request for internal advice was initiated by a letter
dated January 6, 1988, from Peter J. Fitch, Esq., of the law
firm of Fitch, King and Caffentzis, on behalf of American
Cyanamid Company.
FACTS:
In a letter dated March 5, 1987 (079455 JGH), Customs
classified the merchandise at issue under item 709.27, Tariff
Schedules of the United States (TSUS), as medical instruments.
This same letter also granted the requests for partial duty
exemption under item 807.00, TSUS, and free duty entry for the
packaging material under item 800.00, TSUS. The importer is
now requesting a partial reconsideration of this ruling letter.
The importer claims that the merchandise at issue is
classifiable under item 792.22, TSUS, as articles in chief
value of gut.
As a result of Public Law 98-573, TSUS, item 792.22, TSUS,
was eliminated and replaced with items 792.24 and 792.26, TSUS.
We believe that the classification requested by the importer is
item 792.24, TSUS, which provides for articles not specifically
provided for of gut: if imported for use in the manufacture of
sterile surgical sutures.
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The merchandise involved is surgical needles with various
types of suture strands attached. The importer claims that the
suture strands are made of catgut which are imported either
sterile or nonsterile. However, importer's Appendix A of
December 12, 1986, lists the suture strands as silk, tycron,
and surgilon. If this is correct then the sutures are not
sutures of catgut but rather are made of synthetic fibers.
Sutures that are made of synthetic fibers cannot be classified
as sutures of catgut.
The needles, suture strands, and packaging materials are
all made in the United States and sent to England where the
strands of suture material are cut to a length of 2 or 3
meters. Some of the strands of suture material are attached to
needles then wound around a card and packaged for the end user.
Some of the suture material is wound around a card and packaged
without a needle attached. These packages are then returned to
the United States for sale to hospitals, clinics, or doctors.
Some of the suture strands are returned sterile some are non-
sterile.
ISSUE:
Whether the needles with sutures are classifiable as
sutures or as surgical instruments.
LAW AND ANALYSIS:
The sterile and non-sterile surgical sutures and surgical
needles are each provided for in the tariff schedules. The
surgical needles are provided for in item 709.2340, TSUS, as
medical, dental, surgical, and veterinary instruments,
including parts thereof, other, needles, other, other. The
sterile sutures are provided for in item 495.1000, TSUS, as
surgical sutures, surgical suture materials, all the foregoing
which are sterile. Non-sterile sutures are provided for under
item 792.2400, TSUS, as articles not specially provided for, of
gut, if imported for use in the manufacture of sterile surgical
sutures.
The importer claims that sutures imported with needles
already attached should be classified together as sutures
because of descriptive language in the legislative history
provided in the proposed bill for the Trade and Tariff Act of
1984.
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The courts have ruled that legislative history or other
extrinsic facts may not be used if a tariff is not ambiguous.
United States v. E. DeGrandmont, Inc., 21 CCPA 17, T.D. 46345
(1933). Extrinsic facts may be resorted to in order to solve
ambiguities but not to create them. Id. at 20. See also,
American Customs Brokerage Co., Inc., a/c Hamakua Mill. Co. v.
United States, 58 CCPA 45, C.A.D. 1002, 433 F.2d 1340 (1970),
where the court stated that an indication of Congressional
intent in the tariff classification study does not overcome the
clear meaning of the words of the statute. In the instant case
the statutory language providing for medical, dental, surgical
and veterinary instruments is clear and definitely encompasses
needles with attached sutures.
The tariff provisions for the suture and the needle are
also not ambiguous because there are precedent rulings which
have classified the same type of merchandise. TC 426.85 dated
May 21, 1965, ruled on the same type of surgical needle with
surgical gut permanently attached. This ruling stated that
such articles are more than surgical sutures or surgical suture
material which are provided for in item 495.10, TSUS, and also
more than surgical needles covered by item 709.23, TSUS. These
needles and sutures were classified under 709.27, TSUS, as
surgical needles.
HOLDING:
The surgical needles with attached sterile suture gut are
classifiable under item 709.27 as medical, dental, surgical and
veterinary instruments, other, other, other. You should inform
the inquirer of this ruling.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: Area Director, New York Seaport
SRosenow:jaj:1/23/89 rt/gc/3/7/89