CLA-2-94:OT:RR:NC:N4:433
Todd R. Witkum
Senior Import/Export Compliance Analyst
NxStage Medical, Inc.
350 Merrimack Street
Lawrence, MA 01843
RE: The tariff classification of a “mobile stand assembly” and its parts from Mexico.
Dear Mr. Witkum:
In your letter dated January 4, 2013, you requested a tariff classification ruling. Your request involves the classification of item “A” which is a completed stands (cart on casters) and item “B” which is an IV pole and hook, mounting bracket, and handle that attaches to the cart. Photos were provided.
You state that the mobile stand, described as item “A” can function without the components described in item “B” and they may be imported separately or together. At time of import, the System One Hemodialysis Circuit System is not mounted onto the stand.
The “mobile stand assembly” is an optional, floor standing cart on casters designed specifically as a mount for the NxStage System One Hemodialysis Circuit System, where mobility of the system is essential. Described as item “A” in your request is a complete mobile stand. The stand features a plastic castor assembly with four struts and four swivel castors, attached to a gas spring adjustable height stand, onto which an aluminum mounting plate is affixed for the Hemodialysis Circuit System. Described as item “B” in your request is parts of the mobile stand. These parts include a stainless steel I.V. pole with four hooks, an aluminum mounting bracket, and a steel handle. This mobile stand is used exclusively in hospitals and clinic settings.
The General Explanatory Notes (ENs) to Chapter 94 of the Harmonized Tariff Schedule of the United States (HTSUS), state, in relevant part, with regard to the meaning of furniture, at (A): for the purposes of this Chapter, the term “furniture” means: {Any “movable” articles (not included under other more specific headings of the Nomenclature), which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, offices, churches, schools, cafes, restaurants, laboratories, hospitals….} The ENs for headings 9402 and 9403, HTSUS, both provide for trolleys (carts), whether or not on wheels. Further, the ENs to the heading 9018 of the HTSUS, Note (r), excludes medical or surgical furniture, therefore the mobile stand and its parts are excluded from classification in heading 9018, HTSUS. As such, the mobile stand used in hospitals and clinic settings is classified in heading 9402, HTSUS – the provision for medical, surgical, dental or veterinary furniture….
The applicable subheading for the mobile stand, used in hospitals and clinics, imported without the System One Hemodialysis Circuit System, will be 9402.90.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Medical, surgical, dental or veterinary furniture….: Other; Other.” The rate of duty will be free.
The applicable subheading for the I.V. pole and hook, mounting bracket, and handle that attaches to the mobile stand, imported together and separately from the mobile stand and System One Hemodialysis Circuit System, will be 9402.90.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Medical, surgical, dental or veterinary furniture….: Other; Other.” The rate of duty will be free.
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/.
You specifically ask about a possible (secondary) classification of these items under HTSUS 9817.00.96, which would be as parts which were specially designed or adapted for use in articles which were specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped (except articles for the blind.)
This merchandise is already duty free, but if you elect to claim the secondary classification in Chapter 98 of 9817.00.96 and that classification is correct, 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.
At this time, we are unable to rule upon the classification of 9817.00.96 as additional information is needed. Please submit the information described below:
For both the castor assembly and the IV pole, mounting bracket and handle assembly:
Provide the evidence, if any, that they were specially made or adapted, at the time of manufacture, to be used in dialysis procedures, especially as opposed to procedures such as the administration of antibiotics, e.g.
Were any or all made to your precise specifications? If so provide copies of the engineering drawings, etc. which you (or your agent) supplied.
Who are the maker and the shipper? Does either or both of them specialize in parts of dialysis equipment? If so, provide evidence of that.
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 Neil H. Levy at (646) 733-3036. For specific questions on the classification of 9817.00.96, contact National Import Specialist J. Sheridan at (646) 733-3012.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division