CLA-2-85:OT:RR:NC:N1:103
Nicole Petricevic
STERIS Corporation
5960 Heisley Road
Mentor, OH 44060
RE: The tariff classification of a magnetic instrument mat and magnetic instrument
drape from China
Dear Ms. Petricevic:
In your letter dated October 5, 2021, you requested a tariff classification ruling.
The first item under consideration is a magnetic instrument mat, model numbers MG-300-400R and MG-100-100R. The difference between the model numbers is the size of the mat. Each mat allows hands-free transfer of surgical instruments between staff during procedures and is reusable. It is constructed of silicone rubber that encases eight magnetic strips or circles made of non-flexible strontium hexaferrite. The silicone rubber prevents damage to the instruments and stops the mat from sliding while the magnets hold onto the stainless-steel instruments.
The second item under consideration is a magnetic instrument drape, model numbers MG-250-400 and MG-115-076. The difference between the model numbers is the size of the drape. Each drape allows hands-free transfer of surgical instruments between staff during procedures and is a single use item. It is made of polyethylene cast film with a polyurethane foam grip on the reverse side. The polyethylene cast film, which is the bottom portion of the drape, helps to keep it in place to prevent sliding during use. The polyurethane foam, which is the top portion of the drape, is a soft material where various instruments can be placed. Twenty-four magnetic strips, made of non-flexible strontium hexaferrite, are encased within the drape, and hold onto stainless steel instruments.
Both the magnetic instrument mat and the magnetic instrument drape are composite goods consisting of plastics and magnets.
General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (“HTSUS”), states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3(a) states in part that when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. GRI 3(b) states in part that composite goods consisting of different materials or made up of different components, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes may be utilized. The Explanatory Notes (ENs), although not dispositive nor legally binding, provide a commentary on the scope of each heading of the HTSUS, and are the official interpretation of the Harmonized System at the international level. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The ENs to the HTSUS, at GRI 3(b) (VII), state that the factor which determines essential character will vary between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight, or value, or by the role of a constituent material in relation to the use of the goods. It is the opinion of this office that the magnets provide the essential character of the magnetic instrument mat and magnetic instrument drape. Without the magnets, the mat or drape would not be able to temporarily hold surgical instruments and allow for hands-free transfer between staff during procedures. Therefore, both items are classified in heading 8505, HTSUS.
In your letter, you suggest the magnetic instrument mat and magnetic instrument drape are classified under subheading 8505.90.4000, HTSUS, which provides for "Electromagnets; permanent magnets and articles intended to become permanent magnets after magnetization; electromagnetic or permanent magnet chucks, clamps and similar holding devices; electromagnetic couplings, clutches and brakes; electromagnetic lifting heads; parts thereof: Other, including parts: Work holders and parts thereof." Although we agree the magnetic instrument mat and magnetic instrument drape are classified in heading 8505, HTSUS, we disagree at the subheading level. The mat and drape are not designed to hold or manipulate a work piece that is being worked. Rather, they serve as a surface where surgical instruments can be temporarily placed during surgery.
The applicable subheading for the magnetic instrument mat, model numbers MG-300-400R and MG-100-100R, and magnetic instrument drape, model numbers MG-250-400 and MG-115-076, will be 8505.19.3000, HTSUS, which provides for “Electromagnets; permanent magnets and articles intended to become permanent magnets after magnetization; electromagnetic or permanent magnet chucks, clamps and similar holding devices; electromagnetic couplings, clutches and brakes; electromagnetic lifting heads; parts thereof: Permanent magnets and articles intended to become permanent magnets after magnetization: Other: Other.” The rate of duty will be 4.9 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8505.19.3000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8505.19.3000, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Paul Huang at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division