CLA-2-96:RR:NC:2:224 F85022
Jacalyn Lundquist
CIRS Inc.
2428 Alameda Ave.
Suite 212
Norfolk, VA 23513
RE: The tariff classification of a “Whole Body Phantom” from Japan.
Dear Ms. Lundquist:
In your letter dated March 24, 2000, you requested a tariff classification ruling.
You are requesting the tariff classification on an item that you refer to in your ruling request as a “Whole Body Phantom”, PBU-31. The item is actually a representation of a complete human skeleton that is used in anatomic study and to conduct radiographic positioning. The item is made up of a representation of a defect-free human skull and movable/detachable parts that simulate the bones and soft tissues in the human body. The description states that all the bones are synthetic (presumably plastic) and the soft tissue is made of urethane resin.
The Explanatory Notes (EN’s) for HTS number 9618.00.0000 refer to other lay figures and similar articles. In this section, reference is made to figures representing the complete human form that have articulated limbs (as does the item in the ruling request) and may be made to assume various positions. The EN’s state in part that these figures with articulated limbs are used by medical students for practicing methods of applying bandages, splints, etc. This use as stated in the EN’s is very similar to the “anatomic study” use of the item referred to in the ruling request. Accordingly, the “Whole Body Phantom” is classifiable in 9618.00.0000.
The applicable subheading for the human figure (“Whole Body Phantom”) will be 9618.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Tailors’ dummies and other mannequins; automatons and other animated displays used for shop window dressing.” The rate of duty will be 4.4 percent ad valorem.
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 Tom McKenna at 212-637-7015.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division