CLA-2-90 OT:RR:NC:N2:235
Mr. Robert J. Leo
Meeks, Sheppard, Leo & Pillsbury
570 Lexington Avenue
44th Floor
New York, NY 10022
RE: The tariff classification of MRI parts from Poland.
Dear Mr. Leo:
In your letter dated March 17, 2015, you requested a tariff classification ruling on behalf of Invivo Corporation, for three groups of items. No samples were submitted.
The first group, identified as an anterior coil cable set, consists of a branch article, which is composed of Baluns and coiled fiber optic cable, a coaxial cable, and a connector. GRI 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” The essential character is imparted by the branch article. The Balun circuit arrangement performs an electrical filtering function for radio frequency coils in Magnetic Resonance Imaging (MRI) systems. The branch article is specifically manufactured to have the specific properties needed for the proper functioning of the coil; and is designed, produced and used only with the coil in the MRI system.
The second group, identified as the Neuro Vascular Cable (NVC) Base Digital, which consists of a NVC base, an optical fiber cable and two coaxial cables. GRI 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” The essential character is imparted by the NVC base, which is a printed circuit board that is connected to the MRI coil. Once assembly is completed the entire coil is tuned to the correct RF frequency. The NVC base is designed and used solely with the coil in the MRI System.
The third group, identified as Neuro Vascular Cable (NVC) Digital Head, which consists of a NVC digital head, an optical fiber cable and three coaxial cables. GRI 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” The essential character is imparted by the NVC digital head, which is a molded panel that is placed over the patient’s head and shoulders as they are positioned in the MRI machine. The article is connected to the MRI coil. Once assembly is completed the entire coil is tuned to the correct RF frequency. The NVC digital head is designed and used solely with the coil in the MRI System.
The applicable subheading for the anterior coil cable set, the Neuro Vascular Cable (NVC) Base Digital Set and the Neuro Vascular Cable (NVC) Digital Head Set will be 9018.19.9560, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Electro-diagnostic apparatus (including apparatus for functional exploratory examination or for checking physiological parameters); parts and accessories thereof: Other: Other: Parts and accessories.” 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 Kimberly Praino at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division