CLA-2-90:OT:RR:NC:N4:405
Robert Hornyan ACB Import Services, Inc. 2153 E. Jones Avenue Phoenix, AZ 85040
RE: The tariff classification of veterinary pacemakers from India.
Dear Mr. Hornyan:
In your letter dated February 23, 2011, on behalf of Dextronix, Inc., you requested a tariff classification ruling. No samples were provided.
The merchandise at issue consists of Pacetronix endocardial pacemakers, which you indicate are specially designed for veterinary use. Based on the photos you provided, the pacemakers are implantable, and while you don’t specify what type of animals the pacemakers are intended for, the packaging is clearly labeled “for veterinary use only.”
Pacemakers for stimulating heart muscles are specifically provided for in Subheading 9021.50, HTSUS. While the subheading does not specifically state that pacemakers for animals are included in this heading, Harmonized System Explanatory Note I to Heading 9021 states that the heading includes orthopedic appliances for animals, such as hernia trusses and straps. Taking this into account, we believe that pacemakers for animals are included in this heading as well.
The applicable subheading for the veterinary pacemakers will be 9021.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Pacemakers for stimulating heart muscles. 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