CLA-2-85:OT:RR:NC:N1:109
Mr. John M. Peterson
Neville Peterson LLP
17 State Street- 19th Floor
New York, New York 10004
RE: The tariff classification of a magnetic surgical drape from China
Dear Mr. Peterson:
In your letter dated June 3, 2010 you requested a tariff classification ruling on behalf of your client, Medical Action Industries, Inc.
The merchandise under consideration is referred to a magnetic surgical drape. The product, measuring approximately 16” x 20” in dimensions, consists of a backing layer of skid-resistant foam plastic on which a series of semirigid rectangular magnets have been placed. Between the foam and plastic are forty eight semi rigid magnets organized in eight rows of six flexible magnets. The magnetic surgical drape is intended for use by doctors and nurses during surgery. It provides a surface for which scalpels, scissors and other metallic surgical implements can be placed. The magnets ensure that the surgical instruments are held securely during surgical procedures to avoid the loss or misplacement of the instruments, enable easy access to the instruments during medical procedures, and prevent the instruments from accidentally entering the surgical cavity. You submitted a sample of the magnetic surgical drape for classification purposes. It is being returned to you as per your request.
The magnetic surgical drape is a composite good made from plastic of heading 3926 and forty eight flexible magnets heading 8505. A composite good containing flexible magnets is provided for under subheading 8505.19.20. As such, it is classifiable within heading 8505.
The applicable subheading for the magnetic surgical drape will be 8505.19.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Permanent magnets and articles intended to become permanent magnets after magnetization: Other: Composite good containing flexible magnets." The rate of duty will be 4.9 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Linda M. Hackett at (646) 733-3015.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division