CLA-2-28:OT:RR:NC:2:236
Mr. Perry Lam
S.G. Lam Customs Broker
333 Queen St, Ste 601
Honolulu, HI 96813
RE: The tariff classification of cobalt-60 radioactive isotope from Canada
Dear Mr. Lam:
In your letter dated June 8, 2010, on behalf of your client, Gamma Knife Center of the Pacific, you requested a tariff classification ruling.
In your letter you state that your will importing cobalt-60 which is a radioactive isotope of cobalt. Your literature states that the cobalt-60 will be used in radiosurgery in the Leksell Gamma Knife Perfexion medical device. The cobalt-60 is the source of radiation that the machine uses to treat brain tumors and some neurological disorders. The radiation from the cobalt-60 alters the structure of the DNA within the targeted cells without hurting the healthy cells. The cobalt-60 will be transported in a metal cask.
The applicable subheading for the cobalt-60 will be 2844.40.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Radioactive elements and isotopes and compounds other than those of subheadings 2844.10, 2844.20 and 2844.30; alloys, dispersions (including cermets), ceramic products and mixtures containing these elements, isotopes or compounds; radioactive residues: Elements, isotopes and compounds with cobalt- 60 radioactivity only. The rate of duty will be Free.
This merchandise is subject to certain requirements administered by the Nuclear Regulatory Commission. If you have any questions regarding these requirements you can contact the NRC by telephone at 301-415-7000.
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 Debra Wholey at (646) 733-3034.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division