CLA-2-42:OT:RR:NC:N4:441
Cheryl Frye-Wright
Compass Forwarding Co., Inc.
440 McClellan Highway
East Boston, MA 02128
RE: The tariff classification of medical instrument cases from Germany
Dear Ms. Frye-Wright:
In your letter dated May 2, 2011, on behalf of Heine USA, Ltd., you requested a tariff classification ruling. Your samples will be returned to you.
Style A-172-06.000 is a carrying case for an ophthalmoscope and otoscope heads and handles. The carrying case is constructed with an outer surface of plastic sheeting. The carrying case consists of a zippered main compartment with molded plastic inserts that encase and protect the ophthalmoscope, otoscope heads, handles, and related accessories. The carrying case measures approximately 8" (W) x 4.5" (H).
Style D-852.00.000 is a carrying case for a mini-ophthalmoscope and otoscope heads and handles. The carrying case is constructed of rigid molded plastic. The case consists of a main compartment with molded plastic inserts that encase and protect the ophthalmoscope and otoscope heads and handles. The carrying case measures approximately 7" (W) x 4" (H). Style A-146.00.000 is akin to a briefcase and intended to carry ophthalmoscope and otoscope heads and handles, along with an NT-300 battery charger. The case is constructed of rigid molded plastic. The case consists of a main compartment with padded foam inserts that encase and protect the ophthalmoscope and otoscope heads and handles and the charger. The case measures approximately 15" (W) x 10" (H) x 4"(D).
In your submission you ask if the carrying cases can be classified as accessories to medical instruments when the cases are imported separately from the instruments. Based on the information you provided, the cases are specially fitted to accommodate otoscopes and ophthalmoscopes, which are medical instruments of Heading 9018, HTSUS (see New York Ruling Letter N156175, dated April 14, 2011). While the carrying cases are specially designed to hold articles of Heading 9018, CBP has long held the position that separately imported carrying cases for articles of Chapter 90 are not classifiable under the provision for accessories. Headquarters Ruling Letter (HRL) 965620, dated September 5, 2002, determined that a carrying case for a defibrillator was not classifiable in Chapter 90 as an accessory to the device, even though it was specially designed to accommodate that specific device. A similar conclusion was reached in HRL 964614, dated August 21, 2001, where it was determined that a carrying case for a diabetes monitoring system was not classifiable in Chapter 90. Taking these decisions into account, the carrying cases covered by your ruling request would not be classified in Heading 9018.
The applicable subheading for style A-172-06.000 will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides in part, for other bags and containers, with outer surface of sheeting of plastic, other, other, other. The general rate of duty will be 17.6% ad valorem.
The applicable subheading for style D-852.00.000 will be 4202.99.9000, HTSUS, which provides for other containers and cases, other. The general rate of duty will be 20% ad valorem.
The applicable subheading for style A-146.00.000 will be 4202.12.2010, HTSUS, which provides for attaché cases, briefcases, school satchels, and similar containers, with outer surface of plastics, structured, rigid on all sides. The general rate of duty will be 20% ad valorem.
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 Heading 9018, contact National Import Specialist J. Sheridan at (646) 733-3012. If you have any other questions regarding the ruling, contact National Import Specialist Vikki Lazaro at (646) 733-3041.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division