CLA-2-82:OT:RR:NC:N1:118
Ms. Toni Dembski-Brandl
Stryker Instruments
1901 Romence Road Parkway
Portage, MI 49002
RE: The tariff classification of a Sonopet Step Torque Wrench from China.
Dear Ms. Dembski-Brandl:
In your letter dated December 22, 2020, you requested a tariff classification ruling.
The item under consideration, identified as a Sonopet Step Torque Wrench, is a handheld manual tool made of stainless steel. You have stated that the tool is designed to be used exclusively with a Sonopet Ultrasonic Aspirator System. The system is indicated for use in surgical procedures where fragmentation, emulsification, and aspiration of soft and hard tissue is desirable. The tool is used to attach and detach the Sonopet hand-piece tips to and from the hand-piece of the system during surgical procedures. The Sonopet Step Torque Wrench is manufactured with a specific rounded opening, allowing for precise attachment to the round ultrasonic hand-piece tips. It also incorporates a mechanism to prevent under- or over-tightening.
In your letter, you assert that the torque wrench is an accessory of the ultrasonic aspirator system and should be classified in subheading 9018.90.80, Harmonized Tariff Schedule of the United States (HTSUS), the provision for "other" instruments and apparatus used in medical, surgical, dental or veterinary sciences, and parts and accessories thereof. We disagree. The torque wrench is not attached to the ultrasonic aspirator system at the time of a surgical procedure. As such, it does not directly affect the ultrasonic aspirator’s operation, nor does it contribute to the ultrasonic aspirator’s effectiveness in fragmentation, emulsification, and aspiration of unwanted tissue in surgery. Rather, it merely serves as a tool for the surgeon to attach an ultrasonic tip to a hand-piece, which in turn is used in a surgical procedure, and to detach the ultrasonic tip from the hand-piece after use. For these reasons, we find that the torque wrench is not an accessory of the ultrasonic aspirator system. Further, although the torque wrench is a specialized tool, it is not a medical or surgical tool that falls under the scope of heading 9018, HTSUS, because it is not used by the surgeon to make a diagnosis, to prevent or treat an illness, or to operate.
The applicable subheading for the Sonopet Step Torque Wrench will be 8204.11.0060, HTSUS, which provides for hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); socket wrenches, with or without handles, drives and extensions; base metal parts thereof: hand-operated spanners and wrenches, and parts thereof: nonadjustable, and parts thereof: other (including parts). The general rate of duty will be 9% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8204.11.0060, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8204.11.0060, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at the following:
https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions https://www.cbp.gov/trade/remedies/301-certain-products-china
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 the World Wide Web at https://hts.usitc.gov/current.
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 Anthony E. Grossi at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division