CLA-2-90:OT:RR:NC:N4:405
Cheryl Frye-Wright
Compass Forwarding Co., Inc.
440 McClellan Highway
East Boston, MA 02128
RE: The tariff classification of the EN100 Diagnostic Center set, Rectifier and Converter from Germany.
Dear Ms. Frye-Wright:
In your letter dated March 24, 2011, on behalf of Heine USA, Ltd., you requested a tariff classification ruling. No samples were provided.
The Heine EN100 Diagnostic Center consists of a wall transformer with a wall plug and two handles on spiral cords that are all permanently attached to the transformer. Based on the literature you provided, the EN100 provides a constant 3.5 volt output voltage independent of power line voltage fluctuation. The attached handles can accommodate a number of instruments (such as otoscopes and sphygmomanometers), and the spiral cords provide a working radius of up to 3 meters.
You indicate that the Diagnostic Center set comes in two configurations. Item number
A-095.12.976 consists of the EN100 imported with an ophthalmoscope and an otoscope head, both of which are intended to be attached to the EN100’s handles. You suggest classifying the EN100 in this configuration in either HTSUS 9018.50.0000 or 9018.90.2000, which provides for other ophthalmic instruments and “other” optical instruments and appliances used in medical science respectively. However, when imported with the ophthalmoscope and otoscope head, the EN100 forms a complete electro-diagnostic apparatus, and thus would be more accurately classified in HTSUS 9018.19.95, instead of “other than” electro-diagnostic as you propose. The EN100 is also imported without any instrument heads (item number X-095.12.110). In this configuration the EN100 consists of the transformer and the instrument handles, and is designed to accommodate any (separately imported) Heine 3.5 volt instrument heads.
You suggested Harmonized Tariff Schedule of the United States (HTSUS) subheading 8504.31.4035 for the classification of the EN100 (Item X-95.12.110), which is a basic unit with two handles. However, this device appears to plug into an alternating current (AC) wall outlet and convert the AC to direct current (DC) to provide power to devices utilizing direct current. As such, it is a rectifier (AC/DC). Rectifiers are provided for in subheading 8504.40.95. The statistical suffix depends on the power output in watts. The wattage was not indicated within your submission. Therefore, the HTSUS number at the 9th and 10th digit level cannot be provided. In the alternative, if the EN100 (Item X-95.12.110) is, in fact, a device, which without any moving parts, transforms, by means of induction, an alternating current into another alternating current of different voltage, impedance, etc. (an AC/AC converter) its classification would be subheading 8504.31.40 and the statistical suffix would be dependent upon its power handling capacity in volt amperage.
The applicable subheading for the EN100 (Item Number A-095.12.976 ) will be 9018.19.9550, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "other" Electro-diagnostic apparatus, including apparatus for checking physiological parameters. The rate of duty will be free.
The applicable tariff provision for the EN100 (Item X-95.12.110) as a rectifier (AC/DC) will be 8504.40.95, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for “Electrical transformers, static converters (for example rectifiers) and inductors; parts thereof: Static converters: Other.” The rate of duty will be 1.5 percent ad valorem.
The applicable tariff provision for the EN100 (Item X-95.12.110) as an AC/AC converter will be 8504.31.40, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for “Electrical transformers, static converters (for example rectifiers) and inductors; parts thereof: Other transformers Having a power handling capacity not exceeding 1 kVA: Other.” The rate of duty will be 6.6 percent ad valorem.
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 classification of Item X-95.12.100, contact National Import Specialist Linda Hackett at (646) 733-3015. If you have any other questions regarding the ruling, contact National Import Specialist J. Sheridan at (646) 733-3012.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division