CLA-2-85:OT:RR:NC:N2:220
Kelly Hansen
Moog Medical
4314 Zevex Park Lane
Salt Lake City, UT 84123
RE: The tariff classification of a control board from Indonesia
Dear Ms. Hansen:
In your letter dated January 7, 2022, you requested a tariff classification ruling.
The merchandise under consideration is described as the printed circuit board assembly (PCBA) for use as a control board in an enteral (infusion) feeding machine. The control board is populated with nine electrical switches, integrated circuits, resistors, etc. and functions to: distribute power and control to the motor and display screen; enabling user interaction via the tactile switches; storing and processing the operational programming of the pump; and more.
In your letter, you suggest the control board is classified as a part of a medical apparatus under subheading 9018.90, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. Chapter 90 Note 2 (a) states “Parts and accessories which are goods included in any of the headings of this chapter or of chapter 84, 85 or 91 are in all cases to be classified in their respective headings.” Based on the information provided, the subject control board of the enteral feeding pump is a good included in a heading of Chapter 85. As such, it is excluded from classification in Chapter 90, HTSUS.
Further, you suggest that the control board is classified as a part of a pump under subheading 8413.91, HTSUS. We disagree. While the subject control board is used in a feeding pump, it is subject to the “Parts” provisions of Note 2 to Section XVI, which states that subject to certain exclusions found in Note 1 to Section XVI, Note 1 to Chapter 84 and Note 1 to Chapter 85, parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules:
(a) Parts which are goods included in any of the headings of chapters 84 and 85 (other than headings 8409, 8431, 8448, 8466, 8473, 8487, 8503, 8522, 8529, 8538 and 8548) are in all cases to be classified in their respective heading;
(b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 8479 or 8543) are to be classified with the machines of that kind or in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate. However, parts which are equally suitable for use principally with the goods of headings 8517 and 8525 to 8528 are to be classified in heading 8517;
(c) All other parts are to be classified in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate or, failing that, in heading 8487 or 8548.
In applying Note 2 (a) to Section XVI, the subject control board is specifically provided for elsewhere in the HTSUS and therefore, precluded from being classified as a part under heading 8413, HTSUS.
The applicable subheading for the control board will be 8537.10.9170, HTSUS, which provides for “Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of 8535 or 8536, for electric control or the distribution of electricity…: For a voltage not exceeding 1,000 V: Other: Other: Other”. The general rate of duty will be 2.7 percent ad valorem.
In your submission, you request consideration of a secondary classification for the control board to be designated for the use or benefit of the permanently or chronically physically or mentally handicapped persons. Chapter 98, Subchapter XVII, U.S. Note 4(a), HTSUS, defines the term “blind or other physically or mentally handicapped persons” as including “any person suffering from a permanent or chronic physical or mental impairment which substantially limits one or more major life activities, such as caring for one's self, performing manual tasks, walking, seeing, hearing, speaking breathing, learning, or working.”
Regarding the applicability of 9817.00.96, U.S. Note 4(b), subchapter XVII, Chapter 98, HTSUS, which establishes limits on classification of products in these subheadings, states as follows:
(b) Subheadings 9817.00.92, 9817.00.94 and 9817.00.96 do not cover—
(i) articles for acute or transient disability;
(ii) spectacles, dentures, and cosmetic articles for individuals not substantially disabled; (iii) therapeutic and diagnostic articles; or
(iv) medicine or drugs.
Based on your submission, the complete enteral machine, of which the subject control board is a dedicated part of, is a device obtained by prescription only and is exclusively available through licensed providers. You state that enteral nutrition, known as “tube feeding”, is a way of delivering nutrition directly to the user’s stomach or small intestine and is used at home as well as in the hospital for both acute and long-term care. In our view, a device that is used “at home as well as in the hospital for both acute and long-term care” does not establish that the product was specially designed for those with a permanent or chronic incapacity. As such, it is the opinion of this office that the secondary classification of 9817.00.96, HTSUS, would not apply.
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 Karl Moosbrugger at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division