CLA-2-90:OT:RR:NC:N4:414
Mr. Michael E. Murphy
Baker & McKenzie
815 Connecticut Avenue, NW
Washington, DC 20006-4078
RE: The tariff classification of surgical microscopes
Dear Mr. Murphy:
In your letter dated January 15, 2014 you requested a tariff classification ruling on behalf of Carl Zeiss Meditec, Inc.
The OPMI® PROergo is a surgical microscope used in dental microsurgery. The microscope is used to perform a variety of treatments such as root canal surgeries, gum graft surgeries, tooth extractions/implants, and other dental surgical procedures. The microscope is capable of producing three-dimensional images through the use of a double eyepiece and double objectives and is considered to be a stereoscopic compound optical microscope. The microscope may be imported with a means for photographing an image.
The applicable subheading for stereoscopic microscopes provided with a means for photographing the image will be 9011.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for compound optical microscopes, including those for photomicrography, cinemicrography or microprojection: stereoscopic microscopes, provided with a means for photographing the image. The rate of duty will be 3.9 percent ad valorem.
The applicable subheading for the stereoscopic microscopes not provided with a means for photographing the image will be 9011.10.8000, HTSUS, which provides for compound optical microscopes: including those for photomicrography, cinemicrography or microprojection: stereoscopic microscopes: other. The rate of duty will be 7.2 percent ad valorem.
Regarding your claim of duty free treatment under 9817.00.96, HTSUS, your item is primarily an important and indispensable aid to medical personnel in treating/alleviating predominately permanent or chronic conditions, which, if left untreated, would substantially limit a major life activity. Even though they are also used in diagnostic procedures, each is primarily used in therapeutic procedures, in the ordinary sense. However, those procedures are not “therapeutic” for the purposes of 9817.00.96, HTSUS. Headquarters Ruling Letter 961705, dated August 25, 1999, held that instruments that do not “heal or cure the underlying” condition of the patient are not excluded from 9817.00.96, HTSUS. It further held, “Apparatus that alleviates symptoms of a condition is not excluded as ‘therapeutic’ within the meaning of U.S. note 4(b) and can be classified in subheading 9817.00.96, and given duty-free treatment.”
On that basis, a secondary classification will apply for the microscope in 9817.00.96, HTSUS, as specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped (except articles for the blind), free of duty and user fees (if any). Note that the requirement that the importer prepare and file a U.S. Department of Commerce form ITA-362P has been eliminated via a notice from the International Trade Administration, published in the Federal Register of June 1, 2010. Also note that this classification has no effect on any quota, visa, or restricted merchandise requirements or countervailing or dumping duties.
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 Barbara Kiefer at (646) 733-3019.
Sincerely,
Gwenn K. Kirschner
Acting Director
National Commodity Specialist Division