CLA-2-90:OT:RR:NC:N4:405
Mr. James H. Breda LITESHIP International, LLC.
440 William F. McClellan Highway East Boston, MA 02128
RE: The tariff classification of populated printed circuit boards from China
Dear Mr. Breda:
In your letters dated June 17 and July 14, 2010, on behalf of Exergen Corporation, you requested a tariff classification ruling. A sample was provided.
The imports will be populated printed circuit boards, with integrated circuits, a 4-digit LED display, etc. on their surface. The circuit boards will be incorporated into one of four different clinical devices. After importation, an optical receptor, among other things, will be added (as appropriate for the function of the completed article), and they will be programmed for use in those different types of completed articles.
One major type of completed article will measure and display a person’s body temperature in F° or C° by “measuring the body heat emitted by the temporal artery on the forehead” and making appropriate adjustments for the “cooling effect of the skin,” etc. Harmonized System Explanatory Note B-1 to 9025, which provide eo nomine for Thermometers, gives as an example a glass clinical thermometer and Notes B-5 through 7 give several examples of optical thermometers/pyrometers.
Another major type of completed article will be a blood perfusion meter “to scan the surface of the skin and measure blood perfusion at the skin and display cc/min per sq cm.” The subheading controlling HTSUS 9018.11 through .19 is for Electro-diagnostic apparatus (including apparatus… for checking physiological parameters.) HS EN V-1-vii to Heading 9018 gives as an example, Electrotonographs (for registering variations in arterial, intravenous or intracardial pressure).
We do consider blood perfusion to be a physiological parameter and an apparatus to measure it not to be more specifically provided for in another heading (as thermometers are).
In the condition as imported, none of the imports will be parts which are “suitable for use” with the apparatus of only one heading of Chapter 90. Therefore, heading 9033 will apply per HTSUS Note 2-c.
The applicable subheading for your sample will be 9033.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Parts and accessories (not specified or included elsewhere in this chapter) for machines, appliances, instruments or apparatus of chapter 90. The rate of duty will be 4.4%.
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