CLA-2-90:S:N:N1:119 870393
Mr. Douglas Meister
PTL Custom House Brokers
P.O. Box 692, Airport Station
Jamaica, NY 11430
RE: The tariff classification of needle electrodes from England
Dear Mr. Meister:
In your letter dated January 8, 1992, you requested a tariff
classification ruling on behalf of TECA Corporation,
Pleasantville, New York.
The literature you furnished provides the following
description of the merchandise:
Concentric needle electrodes
consist of fine insulated wire
within the cannula of a stainless
steel hypodermic needle. The
insulated wire and the epoxy
compound used to keep the wire in
place completely fill the lumen of
the needle. The needle tip is
ground to a 15 degree bevel
exposing a small oval shaped
section of the concentric
conductor.
These needle electrodes are used in electromyography which
is defined as the recording and study of the intrinsic electrical
properties of skeletal muscle.
Chapter 90, Note 2(a) of the Harmonized Tariff Schedule of
the United States reads as follows:
Parts and accessories which are
goods included in any of the
headings of this chapter or of
chapter 84, 85 or 91 (other than
heading 8485, 8548 or 9033) are in
all cases to be classified in their
respective headings.
Electrodes are generally provided for as parts of the
instruments with which they are used, however in this case
Chapter 90, Note 2(a) would preclude such a classification since
needles are specially provided for elsewhere in Chapter 90.
The applicable subheading for the needle electrodes will be
9018.39.0050, Harmonized Tariff Schedule of the United States
(HTS), which provides for syringes, needles, catheters, cannulae
and the like... other. The rate of duty will be 4.2 percent.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport