CLA-2-73:OT:RR:NC:N5:121
Adam Gustafson
STERIS
5960 Heisley Rd Mentor, OH 44060
RE: The tariff classification of a steel reprocessing sink from Canada
Dear Mr. Gustafson:
In your letter dated October 25, 2024, you requested a tariff classification ruling.
The article under consideration is described as the AMSCO 70 Series Reprocessing Sink. This item is a free standing, adjustable-height, stainless steel sink that is available with either two or three fabricated sink basins. The steel counter length can range from 80 to 120 inches long. Other components of the AMSCO 70 Series Reprocessing Sink include a large magnetic backsplash, either three or four faucets, a touch screen control panel, a chemical dosing system that uses a peristaltic pump to dispense chemical sterilant, a height adjustment system, a water pistol to spray instruments, an air pistol used for cleaning and drying, and an overhead light system. Other accessories may include mesh baskets to hold instruments to be cleaned, flex plates to expand the workspace, and a magnification lamp. The reprocessing sink can be imported with the optional ultrasonic cleaning system called the Sonic Klenz and/or a solution agitator apparatus made of metal called the Aqua Klenz. The reprocessing sink can also be imported without either the Sonic Klenz or the Aqua Klenz. You state this reprocessing sink is designed to assist users in the manual cleaning, rinsing, and sonication of soiled reusable utensils and other commonly found items within healthcare facilities that can be subjected to water and required to be cleaned manually.
You suggest that the AMSCO 70 reprocessing sink is properly classifiable as an ultrasonic cleaning device of subheading 8479.89.9585, Harmonized Tariff Schedule of the United States (HTSUS), based on your assertion that the sonic cleaning feature imparts the essential character to the sink. We disagree. While the sink can be configured with an optional sonic cleaning device, you state that as imported the sink may not be equipped with this add on feature. Furthermore, the sonic cleaning feature is not required in order for the AMSCO 70 to be used as a reprocessing sink. Accordingly, we disagree that the sonic cleaner imparts the essential character to this product.
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI's). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings and any relevant section or chapter notes. In the event the articles cannot be classified solely on the basis of GRI 1, GRI's 2 through 6 may be applied in order, as appropriate. The Explanatory Notes to the HTSUS, while not legally binding, may also be consulted to aid in classification. The AMSCO 70 reprocessing sink is considered to be a composite good within the meaning of GRI 3. Goods classifiable under GRI 3(b) shall be classified as if they consisted of material or a component which gives them their essential character. The Explanatory Note to GRI 3(b)(VIII), states that the factors which determine essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. GRI 3(c) states that when the essential character of a composite good cannot be determined, classification is based on the heading that occurs last in numerical order among those which equally merit consideration. As noted above, while the sink can be configured with an optional sonic cleaning device, you state that as imported the sink may not be equipped with this add on feature. Furthermore, the sonic cleaning feature is not required in order for the AMSCO 70 to be used as a reprocessing sink. Additionally, we note that the two or three sink basins and the steel sink structure that make up the sink predominate by both value and weight. Therefore, it is the opinion of this office that the steel sink provides the essential character within the meaning of GRI 3(b).
The applicable subheading for the AMSCO 70 Series Reprocessing Sink will be 7324.10.0050, HTSUS, which provides for Sanitary ware and parts thereof, of iron or steel Sinks and wash basins, of stainless steel Other. The rate of duty will be 3.4 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Jennifer Jameson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division