CLA-2-90:RR:NC:N1:105 M84028

Mr. John B. Pellegrini
McGuireWoods LLP
1345 Avenue of the Americas
New York, NY 10105-0106

RE: The tariff classification of a Proton Therapy System from Belgium

Dear Mr. Pellegrini:

In your letter dated May 31, 2006, for IBA Proton Therapy, Inc., you requested a tariff classification ruling. No sample was submitted.

You state, “The merchandise which is the subject of this ruling request is a proton therapy system, the Proteus 235, to be assembled in Belgium by a related entity. The product is a therapy system designed to produce and deliver protons to a patient in proton radiation treatment. The system consists of a computer-based therapy control system, a fixed energy cyclotron, an energy selection system, a beam transporting switching system, a gantry, a nozzle, and a patient positioning apparatus.” You also state, “It is intended that all of the components will be imported in a single shipment.”

We agree that this item is similar for classification purposes to the one in New York Ruling Letter K82477-105, 2-11-04.

The applicable subheading for the proton therapy system will be 9018.90.7560, Harmonized Tariff Schedule of the United States (HTSUS), which provides for   "other" electro-medical instruments and appliances. The rate of duty will be free.

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 J. Sheridan at 646-733-3012.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division