CLA-2-90:RR:NC:MM:105 G88946
RE: The tariff classification and country of origin of esophageal pH sensing catheters from the Czech Republic
Ms. Gayle Meagher
Charles M. Schayer & Company
POB 17769
Denver, CO 80217
Dear Ms. Meagher:
In your letter, dated March 19, 2001, for Sandhill Scientific, Inc., you requested a tariff classification ruling.
The samples are the pediatric and adult version as they leave the Czech Republic and the same after processing in the US, apparently to attach the appropriate electrical connector so it can be plugged into a larger device.
You provide no explanation of how it works, but from the name and the samples, we take it that the import, which is about 3 feet long and .1 inch in diameter, will be inserted into the patient’s esophagus (gullet). The tip apparently has a sensor that will emit an electrical signal proportional to the pH level of the fluids there. That signal will travel along one of the several separate metal wires within the plastic sheathings.
Although Dorland’s Illustrated Medical Dictionary, 1994 edition, states that a “catheter” is “inserted into a cavity of the body to withdraw or introduce fluid,” the definition includes “electrode catheters,” which are used with pacemakers to deliver electric shocks to the heart muscles. Therefore, the flow of electricity may be considered a “fluid” in this context.
HTS General Rule of Interpretation 2-a directs the classification of an incomplete article which has the essential character of the complete article as if it were complete.
You asked about the country of origin of the imports. You provided an invoice from Sandhill to Decopra in the Czech Republic to give “a better understanding of the raw materials that were shipped from Sandhill USA to the Czech Republic.” The invoice clearly covers many items which are not raw materials used in the imports, such as pliers and scissors, but it also covers many reels and spools of materials, such as magnet wire and polyester micro-tubing. Your letter does not state whether or not all the invoiced items are products of the US, but whether or not they are, the processing in the Czech Republic is a substantial transformation of the materials to produce an incomplete catheter so the Czech Republic is the country of origin of the imports.
We agree the applicable subheading for the two incomplete catheters will be 9018.39.00, Harmonized Tariff Schedule of the United States (HTS), which provides for catheters, cannulae and the like, and the parts and accessories thereof. The general rate of duty will be free.
The samples are being returned to you in a separate mailing.
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 James Sheridan at 212-637-7037.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division