CLA-2-90:RR:NC:MM:105 F86130
Mr. B. Steven Foster
Kyocera Industrial Ceramics
5713 East Fourth Plain Boulevard
Vancouver, WA 98661
RE: The tariff classification of a wire spacer assembly from Japan
Dear Mr. Foster:
In your letter, dated April 12, 2000, you requested a tariff classification ruling.
The import is used in operations on the knees and other joints. Basically, a high voltage electrical current is run through metal wires, separated by a ceramic spacer to keep from shorting, to produce an electric arc at the tip. This electric arc breaks down the bone tissue, which is sucked away by the integral, 5-inch long plastic tube. The device, directed by a surgeon, removes precise amounts of bone to “sculpt” it into the shape that is medically necessary. It thus performs a similar function to that by a chisel wielded by a sculptor.
Although you propose classification in 9018.90.6000, you note that Note 1-c to Chapter 90 excludes the ceramic wares of heading 6909. You specifically state your belief that note 1-c applies only to items that are “100 percent ceramic.”
Your interpretation is not correct. The issue is whether or not the ceramic part of this composite good supplies it with its essential character. We note that the ceramic portion has a basically auxiliary function and that, per the breakdown you supplied, it does not cost significantly more than the metal or the plastic pieces. Thus, noting the Explanatory Notes to Harmonized System General Rules of Interpretation 3 b and c, we do not consider this item to be essentially ceramic so Exclusion 1-c to 90 does not apply on that basis.
The applicable subheading for this item will be 9018.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for certain electro-surgical instruments and appliances, and the parts and accessories thereof. The general rate of duty will be free.
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 James Sheridan at 212-637-7037.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division