CLA-2-90 OT:RR:NC:N2:235
Ms. Samantha Pate
Physio-Control, Inc.
11811 Willows Road NE Redmond, WA 98052
RE: The tariff classification of chest compression system accessories from Sweden.
Dear Ms. Pate:
In your letter dated April 9, 2015, you requested a tariff classification ruling. No samples were provided.
You state in your submission that “The LUCAS Chest Compression System is used to perform external cardiac compressions on adult patients who have acute circulatory arrest defined as absence of spontaneous breathing and pulse, and loss of consciousness.” You have requested classification of several items that are sold separately, and are used with the LUCAS Chest Compression System. The items are a battery charger, a corded auxiliary power supply unit, a unit charger for the car, a back plate, and back plate grip tape.
The LUCAS Chest Compression System is a portable tool designed to overcome problems identified with manual chest compressions. The system mechanically compresses the chest/heart to cause oxygenated blood to move along the circulatory system, most importantly to the brain. The aforementioned accessories will be used in conjunction with the LUCAS Chest Compression System.
The LUCAS Back Plate is placed under the patient directly below the armpits and connects with the legs of the chest compression system, which then lock into place. Correct positioning of the back plate makes it easier and faster to accurately position the system at the correct compression point. The LUCAS Back Plate Grip Tape is designed to increase the friction of the Back Plate and to reduce the risk of the device slipping when the Back Plate is in contact with other hard surfaces. As per our telephone conversation, you stated that these items are specifically designed for and only used with the LUCAS Chest Compression System.
Note 2(a) to Chapter 90, HTSUS, excludes, in all cases, any part or accessory of an apparatus of Heading 9019, HTSUS from classification in that heading if it is, in itself, included, inter alia, in any of the headings of Chapter 85 (except heading 8487, 8548, or 9033).
The applicable subheading for the back plate and back plate grip tape will be 9019.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Inter alia: Artificial respiration or other therapeutic respiration apparatus.” The rate of duty will be Free.
The applicable subheading for the battery charger and the power cord will be 8504.40.9510, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electric transformers, static converters…: Static converters: Other: Rectifiers…: Power supplies: With a power output not exceeding 50 W.” The rate of duty will be 1.5 percent ad valorem.
The applicable subheading for the unit car charger will be 8544.42.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Insulated (including enameled or anodized) wire, cable…: other electric conductors, for a voltage not exceeding 1,000 V: fitted with connectors: other: other: other.” The rate of duty will be 2.6 percent ad valorem.
Regarding your proposed secondary classification in 9817.00.96, HTSUS, for these items, Headquarters Ruling Letter 563109, held that an external defibrillator is not excluded from classification in HTSUS 9817.00.96 either on the basis that it is an article for an acute or transient disability or that it is therapeutic in terms of HTSUS Chapter 98, Subchapter 17, U.S. Note 4-b. Since these articles were specially designed for use in an external defibrillator, we agree that a secondary classification will apply for these items in HTS 9817.00.96, as parts which were specially designed or adapted for use in articles which were specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped (except articles for the blind).
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 Kimberly Praino at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division