CLA-2-90:OT:RR:NC:N4:405
John M. Peterson
Russell A. Semmel
Neville Peterson, LLP
Counsellors at Law
17 State Street – 19th Floor
New York, New York 10004
RE: The tariff classification of Certain Coronary Catheterization Instruments from Mexico and the Dominican Republic.
Dear Mr. Peterson, and Mr. Semmel:
In your letter, dated January 27, 2012, on behalf of Medtronic Inc., you requested a tariff classification ruling.
You state that, “The merchandise consists of certain coronary catheterization instruments used in the treatment of individuals suffering from coronary artery disease (“CAD”) or aortic aneurysms.”
The merchandise includes: Input Introducer Sheaths; Guidewires – A; Guide Catheters – B; and the Sprinter Family of balloon dilation catheters.
Per your Exhibit A, the Introducer Sheaths have a port at one end and, at the other, a thin tube, between 7 and 23 centimeters in length that will be inserted into the patient’s blood vessel. It indicates that their “exceptionally large internal geometries facilitate hemodynamic monitoring and fluid administration.” The similarity between introducer sheaths and catheters are noted, e.g., at www.proz.com/kudoz/English/medical%3A_cardiology/846670-catheter_sheath.html, which states:
“Another Simple definition for Catheter sheath (Introducer sheath): A catheter-like tube that is placed inside a patient's vessel during an interventional procedure to help the doctor with insertion and proper placement of the actual catheter. Also called a sheath.”
For the Introducer sheathes, you propose classification in HTSUS 9018.90.80. You cite NYRLs J87712 – 105, dated August 25, 2003, and 869756 – 119, dated December 27, 1991. However your Introducer Sheaths differ from the merchandise in the cited rulings that they are not splitable and/or lack a dilator and/or a trocar.
Per your Exhibit B, the guidewires are coiled metal wires which are from 180 to 300 centimeters in length and have various convex tips on the leading end. They have various tip stiffness and support levels. We agree that they are similar for classification purposes to the guidewires in New York Ruling Letter 852412 – 119, dated June 4, 1990.
We agreed with the proposed classification in HTSUS 9018.39.0040 for the coated balloon catheters in NYRL 174917, dated August 4, 2011.
We agree that the applicable subheading for the guide and balloon dilation catheters will be 9018.39.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for, inter alia, catheters, other than rubber catheters. The rate of duty will be free.
The applicable subheading for the introducer sheaths and the guidewires will be 9018.39.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "other" Syringes, needles, catheters, cannulae and the like and parts and accessories thereof. The rate of duty will be free.
Regarding all the items, consistent with, in particular, NYRL N076947 – we agree with your claim that a secondary classification will apply in HTSUS 9817.00.96 as specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped (except articles for the blind) and that none of the exclusions apply from HTSUS, Chapter 98, Subchapter 17, U.S. Note 4. Note that the requirement that you prepare and file a U.S. Department of Commerce form ITA-362P has been eliminated via a notice from the International Trade Administration, published in the Federal Register of June 1, 2010. This merchandise is already duty free, but if you elect to claim the secondary classification in Chapter 98 of 9817.00.96 and meet the entry requirements, no merchandise processing fee will apply to those importations even if they are non-NAFTA, noting, e.g., Headquarters Ruling Letter 229110 IDL, 8-29-02. Also note that this classification has no effect on any quota, visa, or restricted merchandise requirements
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,
Thomas Russo
Director
National Commodity Specialist Division