CLA-2-90:OT:RR:NC:N4:405
Steve Coffey
OEC Freight
Brokerage Department
2200 Lind Avenue S.W.
Suite 909
Renton, WA 98057
RE: The tariff classification of laparoscopi equipment from China.
Dear Mr. Coffey:
In your two undated letters, received here on December 27, 2011, for Phoenix Industries USA, Inc, you requested a tariff classification ruling. A sample was provided.
You included copies of two emails sent to you on November 16, 2011 by TGurley of Phoenix.
Per the sample and the emails, the import will be a flimsy plastic bag with six items of plastic and/or textile, apparently of minimal value, that will be used within a larger apparatus that is suitable for use only by surgeons in the process of learning, presumably with the help of an instructor, video instruction, etc., the sophisticated concepts involved in using and manipulating laparoscopic instruments effectively. Each component of the import appears to be either shaped or formed for a particular use within that or, in the case of the gauze piece, marked with a large, thick circular line at its center.
Separately imported parts, if identifiable as suitable for use solely or principally as parts of this kind of device (see General Harmonized System Explanatory Note III to Chapter 90) or of one particular item (see Headquarters Ruling Letter 965546, 8-6-02), are classified in its heading if not excluded from that heading by Note 2-a or 1 to Chapter 90 or by HTSUS Add. US Rule of Interpretation 1-c (see HRLs 965968, 12-16-02, and 967233, 2-18-05.)
We do not find any of those exclusions to apply to these items.
Harmonized System Explanatory Note 11 to 9023 includes:
(11) Military tank simulators which are used for the training (including advanced training) of tank drivers. These consist essentially of the following components….
The applicable subheading for your import will be 9023.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses, 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,
Thomas J. Russo
Director
National Commodity Specialist Division