CLA-2-90:RR:NC:N1:105 R03684
Ms. Marianne M. Handel
Synthes (USA)
1690 Russell Road
Paoli, PA 19301
RE: The tariff classification of orthopedic surgical cable and tools from Switzerland
Dear Ms. Handel:
In your letter dated April 6, 2006, you requested a tariff classification ruling. No sample was submitted.
We take it that the “1.0 mm Sternal Cable, 750 mm long, sterile (includes crimping ferrule and parallel end)” is typical of your “orthopedic cables.” It is clear that its only use is to hold the patient’s bones together after surgery.
The plate bending instruments are “designed to bend 2.4 mm Microvascular, Universal Fracture, Locking Reconstruction and THORP Plates in three dimensions” via its elaborate system of locking rotation heads. The tensioners are designed to “tension, crimp and cut” the orthopedic cables during the surgery. Both instruments are designed to be sterilized prior to use.
Per the general Harmonized System Explanatory Note to HS 9018, it includes “tools” which are clearly identifiable as being for medical or surgical use.
We agree that the applicable subheading for the orthopedic cable will be 9021.10.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Bone plates, screws and nails, and other internal fixation devices or appliances. The rate of duty will be free.
The applicable subheading for the plate bending instruments and the tensioners will be 9018.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “other” instruments and appliances used in medical, surgical or veterinary sciences 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 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,
Robert B. Swierupski
Director,
National Commodity
Specialist Division