CLA-2-90:OT:RR:NC:N3:135

Mr. Feeroz A. Maqsudi
Quince Medical & Surgical LLC
30 Chapin Road
Pine Brook, NJ 07058

RE: The tariff classification of a used CT Scanner made in China and exported from Italy

Dear Mr. Maqsudi:

In your letter dated March 30, 2021, you requested a tariff classification ruling. Additional information was received via email on April 3, 2021, in response to the rejection of N318508 for the identical product.

The merchandise under consideration is identified as the General Electric (GE) Optima 520 CT Scanner.  In your email, you state that you will import the used CT scanner into the United States, which was originally manufactured in China but is currently located in Italy.

The Applicable subheading for the used CT Scanner, will be 9022.12.000, Harmonized Tariff Schedule of the United States (HTSUS), which provide for “[a]pparatus based on the use of X-rays or of alpha, beta or gamma radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators….[a]pparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus: [c]omputed tomography apparatus”. The general rate of duty will be free.

Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9022.12.0000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 9022.12.0000, HTSUS, listed above.

The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.

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 https://hts.usitc.gov/current.

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 Fei Chen at [email protected].
Sincerely,

Steven A. Mack Director National Commodity Specialist Division