CLA-2-90:OT:RR:NC:4:405
Mr. Joseph F. Walter
Livingston International 670 Young Street
Tonawanda, NY 14150
RE: The tariff classification of the TT Sensor Isolator 48 from Canada
Dear Mr. Walter:
In your letters dated November 30 and December 29, 2009, for Thought Technology, Ltd, you requested a tariff classification ruling. No sample was provided.
In your submission you state:
“The TT Sensor Isolator 48 is an interface device which provides electrical isolation (4kV, providing two means of patient protection as per IEC/EN 60601-1). It allows Thought Technology sensors to be safely interfaced with analog inputs of line-powered systems, such as computers with DAC cards.”
The electrical isolation is achieved between up to four Thought Technology (TT) sensors and the inputs of a line-powered system by use of four separate optical isolators, whose “opto-couplers” each convert the analog electricity from a given sensor into optical emissions and then back into electricity so that the electricity will necessarily flow “in one direction only.” This is to ensure that electricity from the line-powered system cannot damage either the subject or the sensors.
The Isolator does not “increase the magnitude of the voltage signal,” and it does neither switching nor mixing.
The TT sensors are, e.g., a skin temperature sensor and a skin conductance sensor, as well as several others. If the sensors were imported separately, they would mostly be classified in various headings of HTSUS Chapter 90.
Per Note 2-c to HTSUS Chapter 90, a separately imported unit, if identifiable as suitable for use solely or principally as parts or accessories with devices of more than one heading of Chapter 90 (see General Harmonized System Explanatory Note III to Chapter 90), is classifiable in heading 9033 if not excluded from Chapter 90 by its Note 2-a or 1 or by HTSUS Additional US Rule of Interpretation 1-c (see HRLs 965968, 12-16-02, and 967233, 2-18-05.)
Our office has determined that this Isolator is not covered by any of the headings of Chapters 84, 85, 90 or 91 cited in Note 2-a to Chapter 90, including heading 8536, as you proposed.
This Isolator is not excluded from Chapter 90 by either its Note 1 or US Rule of Interpretation 1-c.
The applicable subheading for the TT Sensor Isolator 48 will be 9033.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Parts and Accessories (not specified or included elsewhere in Chapter 90) for machines, appliances, instruments or apparatus of Chapter 90. The rate of duty will be 4.4%.
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