CLA-2-90:OT:RR:NC:4:405
Margaret Polito
Neville Peterson LLP
17 State Street, 19th Floor
New York, NY 10004
RE: The tariff classification of a subassembly to a surgical device from Switzerland
Dear Ms. Polito:
In your letter dated August 4, 2009, on behalf of Medtronic, Inc., you requested a tariff classification ruling. No sample was provided.
In your submission you state that the complete Legend® system “clearly is an electro-medical device that is classifiable in heading 9018. It is used exclusively in medical procedures.” The Legend® system is designed to enable physicians to drill into human bone and tissue.
Your submission goes on to state that “the imported subassembly qualifies as a part of an electro-medical device. The stylus serves three very important functions. First, this is the component that the surgeon holds while performing surgery. The shape of the stylus is designed to fit easily in the hand, and the material from which it is produced enables the stylus to be sterilized after each surgical procedure. Second, the stylus converts electrical energy into torque. Third, the stylus enables different sized medical attachments to be connected so that a variety of procedures can be performed with the same device.”
The import is thus similar to the dental drill engines note in Harmonized System Explanatory Note II-i to 9018 except that it is used without a swivel arm and is used to drill into bones and other hard matter instead of teeth.
We agree that the applicable subheading for the stylus subassembly will be 9018.90.7580, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "other" Electro-medical instruments and appliances and parts and accessories thereof. 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