CLA-2-90:OT:RR:NC:N1:405
Mr. Donald Stein
Greenberg Traurig, LLP
2101 L Street, N.W. Suite 1000
Washington, D.C. 20037
RE: The tariff classification of electron linear accelerators from Italy
Dear Mr. Stein:
In your letter dated February 7, 2014, on behalf of your client S.I.T. Sordina IORT Technology USA, Incorporated, you requested a tariff classification ruling.
The three devices under consideration are electron linear accelerators used for radiation therapy during surgical procedures in an operating room. The three devices are identified as the “NOVAC 11”, the “LIAC model 10 MeV” and the “LIAC model 12 MeV”. These three devices provide Intra-Operative Radiation Therapy (“IORT”) used for the treatment of both malignant and benign conditions. The radiation technique consists of administering a uniform and collimated dose of ionizing radiations, in this case beta radiation, to the tumor or other site through surgical incision.
The applicable subheading for the three electron linear accelerators will be 9022.21.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for apparatus based on the use of alpha, beta or gamma radiations ...: for medical, surgical, dental or veterinary uses. 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 Barbara Kiefer at (646) 733-3019.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division