CLA-2-90:OT:RR:NC:N4:405
Joseph Spraragen Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP
399 Park Avenue, 25th Floor
New York, NY 10022
RE: The tariff classification of pulse oximeters from China
Dear Mr. Spraragen:
In your letter dated May 16, 2011, on behalf of ChoiceMMedUSA, LLC., you requested a tariff classification ruling. Samples were provided.
The merchandise at issue consists of pulse oximeters (referred to as “sports oximeters” in your submission), represented by model numbers C53SM, C20, W11SM, C9223, and C2A. Three representative samples of the oximeters accompanied your submission (specifically of models C53SM, C20, and W11SM).
The pulse oximeters in question are intended for use by individuals to measure their pulse rate and blood oxygenation level while engaged in exercise activities. The pulse oximeters clip to a user’s finger. Red and infrared beams are emitted from one side of the clip, while a light receiver on the other side receives the beams. The oximeter then calculates a user’s pulse rate and blood oxygenation based upon the rates at which the light passes through the user’s finger. The oximeters display the pulse rate and blood oxygenation levels on small LED screens incorporated into the finger clip itself or on a separate handheld unit that attaches to the clip by a cord (depending on the model). The LED screens devote an equal amount of space to the oxygenation levels and the pulse rate. You indicate that these pulse oximeters are sold to sporting goods stores and pharmacies for purchase by the general public. They are never sold to healthcare providers and are not intended for use by medical professionals for any diagnostic or therapeutic process, thus setting them apart from the oximeters used in professional practice, such as the one described in New York Ruling Letter N144735, dated February 11, 2011.
The pulse oximeters’ function as a pulse meter, at a minimum, equally merits consideration in providing the devices’ essential character, in accordance with HTSUS General Rule of Interpretation 3(c). Customs has previously classified pulse meters in Subheading 9029.20, as seen in Headquarters Ruling Letter 087550, dated February 28, 1991, and New York Ruling Letter N018774, dated November 7, 2007.
The applicable subheading for the ChoiceMMedUSA pulse oximeters will be 9029.20.4080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "other" speedometers and tachometers. The rate of duty will be free.
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