CLA-2-90:OT:RR:NC:N4:405
Margaret Polito
Neville Peterson, LLP
17 State Street, 19th Floor New York, NY 10004
RE: The tariff classification of a chest compression system from Sweden
Dear Ms. Polito:
In your letter dated September 14, 2009, on behalf of Medtronic, Inc., you requested a tariff classification ruling. No sample was provided.
In your submission you state “Powered by compressed air, the Lucas chest compression system is strapped around the chest of a victim and a suction cup with a compression pad is placed on the victim’s chest. The device is turned on and regular, steady compression is created for as long as necessary. “The accessories included with the Lucas compression system include: (1) a specially designed connector to attach the device to a compressed air cylinder; (2) a regulator that controls the pressure of air that exits the cylinder; (3) a stabilization strap that secure the Lucas chest compression to the patient; (4) patient straps that secure the patient’s arms during transportation to prevent removal of the device before it is safe to do so; (5) an extension hose that enables the system to operate at a greater distance from the air cylinder, and (6) a carrying bag designed to fit the compression system, stabilization strap, and regulator.”
That is consistent with the additional information you provided.
You also state, “The sole purpose of this system is to provide automated CPR so that the person can live long enough to obtain proper medical treatment for what caused the arrhythmia in the first place.”
The system mechanically compresses the chest/heart to cause oxygenated blood to move along the circulatory system, most importantly to the brain. It differs from the most common form of manual CPR in that it does not blow air into the lungs. We do not agree that all heart malfunctions that it will be used for will be arrhythmias. However, arrhythmias are a common cause of the heart’s inability to pump sufficient blood, and it is standard practice in those emergencies to first begin CPR and then to use an automated external defibrillator, if available, to determine if an arrhythmia is present and then to provide the appropriate form of electric shock if it is.
The system, including the accessories you cited, forms a set whose essential character is supplied by the chest compression device.
Regarding the primary classification of this system, Harmonized System Explanatory Note V-A to 9019 includes “Appliances used instead of manual methods of artificial respiration, e.g., mechanical devices operating by bringing pressure to bear on the patient’s chest…”
The applicable subheading for the these systems, including the accessories you cited, will be 9019.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for, inter alia, Artificial Respiration or other therapeutic respiration apparatus. The rate of duty will be free.
Regarding your proposed classification in HTSUS 9817.00.96, Headquarters Ruling Letters 563109, 10-29-04, and 563125, 12-27-04, did determine that external defibrillators, which are often used in conjunction with CPR in treating heart failure emergencies, were not articles for acute disabilities, but for permanent or chronic impairments, and were not therapeutic (per U.S. Note 4 to HTSUS Chapter 98, Subpart 17.)
On that basis we agree that a classification, although a secondary one, will apply for these systems in HTSUS 9817.00.96 as specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped if all applicable entry requirements are met, including the filing with the Customs port of entry of the U.S. Department of Commerce form ITA-362P. 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. 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,
Robert B. Swierupski
Director
National Commodity Specialist Division