CLA-2-90:OT:RR:NC:N4:405
Ms. Lydia Silich
Datrend Systems, Inc.
5355 Parkwood Place
Richmond, British Columbia V6V 2N1
Canada
RE: The tariff classification of an incubator tester from Canada.
Dear Ms. Silich:
In your letter dated November 22, 2010, you requested a tariff classification ruling. No samples were provided.
The merchandise at issue is described as the “IncuTest”, which we take to be a contraction of Incubator Tester. In your submission you state “[The] IncuTest would be used by biomedical or clinical engineers in a hospital environment to test infant incubators to international standards.”
You propose classification in HTSUS 9025.80.50. However, while your item does include devices that measure temperature as do the Thermometers of Heading 9025, it also includes devices to measure air flow and sound level and to analyze various data to assist in determining whether the incubator is working according to specifications, particularly those established by the International Electrotechnical Commission (in IEC 60601-2-19/20/21). Your import consists of the apparatus for the user to periodically check whether an incubator is working properly, and that is its only commercially feasible function.
The applicable subheading for the IncuTest will be 9031.80.8085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "other" Measuring or checking instruments, appliances and machines, not specified or included elsewhere in HTS Chapter 90. The rate of duty will be 1.7%.
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