CLA-2-90:OT:RR:NC:4:405
Ms. Sunny Kim
James J. Boyle & Company
1200 Corporate Center Drive, Suite 350
Monterey Park, CA 91754
RE: The tariff classification of Pacemakers from Germany
Dear Ms. Kim:
In your letter dated February 8, 2013, on behalf of your client Biotronik, Incorporated, you requested a tariff classification ruling. No samples were provided.
The items are Implantable Cardiac Devices, the Effecta, Estelle, Evia, Entovis, and Philos Pacemakers, which are designed to “control abnormal heart rhythms.”
The applicable subheading for these Pacemakers will be 9021.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Pacemakers for stimulating heart muscles, excluding parts and accessories thereof. The rate of duty will be Free.
In your submission you asked about the possible applicability of a secondary classification for these Pacemakers in HTSUS 9817.00.96 as articles for the handicapped. As in Headquarters Ruling Letter 557025, dated March 17, 1993, we agree that a secondary classification for these Pacemakers 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). 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, HTSUS, 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 or any dumping or countervailing duties.
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 J. Russo
Director
National Commodity Specialist Division