CLA-2-90:OT:RR:NC:N4:405
Kiera Ann Mann
Sr. Trade Compliance Analyst
Physio-Control, Inc.
11811 Willows Rd. N.E.
Redmond, WA 98052
RE: The tariff classification of printed circuit board assemblies for a defibrillator/monitor.
Dear Ms. Mann:
In your letter dated October 22, 2012, you requested a tariff classification ruling. No samples were provided.
According to your submission, “Physio-Control is a domestic manufacturer of external defibrillators, specifically the defibrillator/monitor LIFEPAK series. The LIFEPAK series defibrillator is an advanced portable resuscitation device. The printed circuit board assemblies (PCBAs) contribute to the effective and unique functioning of the device as manufactured and assembled.”
We take it that you do not mean by PCBA only the flat circuit board with connections and connectors, but an item as described at, e.g., www.ehow.com/about_5049713_pcb-board.html, i.e., PCB board assemblies (PCBA) are printed circuit boards with electronic components embedded. Such components as diodes or resistors populate PCB boards…
Complete external defibrillators are classified in HTSUS 9018.90.64.
Separately imported parts or accessories, if identifiable as suitable for use solely or principally as parts or accessories 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 (c) to Chapter 90 or by HTSUS Add. US Rule of Interpretation 1-c (see HRLs 965968, 12-16-02, and 967233, 2-18-05) or from Chapter 90 by its Note 1.
From your description and documentation, it is clear that the PCBA’s here are designed specifically for external defibrillators. We do not find any of the exclusions to apply.
We agree that the applicable subheading for these PCBA’s will be 9018.90.6800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “other” instruments and appliances used in medical, surgical, dental or veterinary sciences, which are other electro-medical apparatus or parts and accessories thereof, printed circuit assemblies for the defibrillators of subheading 9018.90.64. The rate of duty will be free.
Regarding your claim of a secondary classification 9817.00.96, HTSUS, for these items, Headquarters Ruling Letter 563109 KSG, 10-19-04, held that an external defibrillator is not excluded from classification in HTSUS 9817.00.96 either on the basis that it is an article for an acute or transient disability or that it is therapeutic in terms of HTSUS Chapter 98, Subchapter 17, U.S. Note 4-b.
Since they were specially designed for use in external defibrillator, we agree that a secondary classification will apply for these items in HTS 9817.00.96, as parts which were specially designed or adapted for use in articles which were specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped (except articles for the blind.) Note that the requirement that you prepare and file a U.S. Department of Commerce form ITA-362P has been eliminated via a notice from the International Trade Administration, published in the Federal Register of June 1, 2010. This merchandise is already duty free, but if you elect to claim the secondary classification in Chapter 98 of 9817.00.96 and meet the entry requirements, no merchandise processing fee will apply to those importations even if they are non-NAFTA, noting, e.g., Headquarters Ruling Letter 229110 IDL, 8-29-02. Also note that this classification has no effect on any quota, visa, or restricted merchandise requirements or any dumping or countervailing duties.
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