CLA-2-90:OT:RR:NC:N3 135
Desiree Ferguson
Tente Casters Inc.
2266 Southpark Drive Hebron, KY 41048
RE: The tariff classification of casters from Germany
Dear Ms. Ferguson:
In your letter dated January 27, 2025, you requested a tariff classification ruling. Additional information was provided by email, dated January 30, and January 31, 2025, including four product information sheets for casters. The product descriptions described below are based on the product information sheets submitted.
Integral Smart Casters (Item # 1044UAP150R36-32 S35 RAL9002 and Item # 1046UAP150R36-32 S35 D RAL 9002 4XM6) are single-wheeled swivel casters. Each caster comprises a plastic wheel, a housing made of steel sheet, and a stem fitting with a cam hole for profile bars. The wheel measures 150 mm in diameter with a tread width of 32 mm. Both casters are suitable for use solely or principally with the birthing bed.
Integral Casters (Item # 1096UAP 100 R36-32S35 D 9011 SO R 24 WHITE and Item # 1096UAP100R36-32S35 D RAL9011 SO L ORANGE) are rigid casters with a central lock. Each caster comprises a plastic wheel, a housing, and a stem fitting with a cam hole for profile bars. The wheel measures 100 mm in diameter with a tread width of 32 mm. They are solely used on the da Vinci Surgical Robot.
In your letter you state that all casters are classified in subheading 9402.90.0020, Harmonized Tariff Schedule of the United States (HTSUS), as parts of medical or surgical furniture. While we concur with the classification of the first and second casters, we disagree with the classification of the third and fourth ones. The surgical robot is not surgical furniture of heading 9402, HTSUS. It is classified in heading 9018, HTSUS, as a surgical instrument or appliance. As such, the casters used for the surgical robot will be classified in heading 9018.
The applicable subheading for Item # 1044UAP150R36-32 S35 RAL9002 and Item # 1046UAP150R36-32 S35 D RAL 9002 4XM6 will be 9402.90.0020, HTSUS, which provides for “[m]edical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists' chairs); barbers' chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles: [o]ther: [o]ther.” The rate of duty will be free.
The applicable subheading for Item # 1096UAP 100 R36-32S35 D 9011 SO R 24 WHITE and Item # 1096UAP100R36-32S35 D RAL9011 SO L ORANGE will be 9018.90.6000, HTSUS, which provides for “[i]nstruments and appliances used in medical, surgical, dental or veterinary sciences …; parts and accessories thereof: … [e]lectro-medical instruments and appliances and parts and accessories thereof: [e]lectro-surgical instruments and appliances, other than extracorporeal shock wave lithotripters; all the foregoing 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 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 Fei Chen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division