CLA-2-90:OT:RR:NC:4:405
Ms. Sandra Terrill
Biomet, Incorporated
56 East Bell Drive
Warsaw, IN 46581
RE: The tariff classification of a slap hammer from China
Dear Ms. Terrill:
In your letter dated March 13, 2013, you requested a tariff classification ruling. No samples were provided.
From the description which you provide for the import, “the product in question is a slap hammer, used in certain orthopedic surgical procedures. The product is made from cold-hardened stainless steel and is approximately 15” long… The slap hammer is used by the surgeon to fasten the replacement knee components to the bone using bone nails.”
A slap hammer can be manually struck at the far end to create a strong force in that direction. It has a grip so the other hand can position and hold it in place. A weight sliding along the shaft may add to its force.
The Harmonized System Explanatory Note to Heading 9018 states:
« It should also be noted that a number of the instruments used in medicine or surgery (human or veterinary) are, in effect, tools (e.g., hammers, mallets, saws, chisels, gouges, forceps, pliers, spatulae, etc.), or articles of cutlery (scissors, knives, shears, etc.). Such articles are classified in this heading only when they are clearly identifiable as being for medical or surgical use by reason of their special shape, the ease with which they are dismantled for sterilisation, their better quality manufacture, the nature of the constituent metals or by their getup (frequently packed in cases or boxes containing a set of instruments for a particular treatment : childbirth, autopsies, gynaecology, eye or ear surgery, veterinary cases for parturition, etc.). »
In this case, the precision location of openings on the plate that will strike the object and the engineering drawings for the item prepared by Biomet make these slap hammers identifiable as being for surgical use. From the information attached, it includes a pin puller and extractor, which are typical of the slap hammers used in orthopedic procedures from our review of the internet.
The applicable subheading for these slap hammers will be 9018.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for "other" instruments and appliances and parts and accessories thereof used in the medical, surgical, dental or veterinary sciences. 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/.
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,
Thomas J. Russo
Director
National Commodity Specialist Division