CLA-2-84:OT:RR:NC:N1 102
Brian Smith
STERIS Corporation
5960 Heisley Road Mentor, OH 44060
RE: The tariff classification of a four-piece endoscope kit from China
Dear Mr. Smith:
In your letter dated February 6, 2025, you requested a tariff classification ruling. Descriptive literature was provided for our review.
The product in question is the STERIS Fuji700 4-PC Kit, product number 100340. The four items in the kit are referred to as a suction valve (product number GAR087A), an air/water valve (product number GAR087B), a biopsy valve (product number GAR028-S) and an auxiliary water connector (product number GAR064). The suction and biopsy valves, which control the flow of fluid, and the air/water valve, which controls the flow of air and fluid, are manually actuated and primarily of plastic material. The auxiliary water connector, which is primarily of plastic, features a check valve that prevents backflow during irrigation. The valves are intended to be solely used with FUJIFILM 700 Series Gastrointestinal Endoscopes. The four items are imported separately or packaged together ready for retail sale.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). The Explanatory Notes, which constitute the official interpretation of the HTSUS at the international level, state in Note (X) to GRI Rule 3 (b) that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. In this instance, the four items in the STERIS Fuji700 4-PC Kit, product number 100340, may be entered packaged together. When this is the case, the STERIS Fuji700 4-PC Kit would not be classified as a set, as the set does not consist of at least two different articles that are classified in different headings. The four articles are valves classified within heading 8481, which is an eo nomine provision for valves. Eo nomine provisions include all forms of the named article, unless specifically excluded. As such, the valves, whether imported separately or packaged together, are individually classified within heading 8481.
In your letter, you suggest the STERIS Fuji700 4-PC Kit is classified under subheading 9018.19.4000, HTSUS, as parts and accessories of apparatus for functional exploratory examination. We disagree. Legal note 1(g) to Chapter 90 provides, in pertinent part, that Chapter 90 specifically does not cover valves of heading 8481. In this case, the suction valve, air/water valve, biopsy valve, and auxiliary water connector are classified as valves in heading 8481, HTSUS. Equally important, while the valves are intended to be used with an endoscope, U.S. Note 1(c) states a provision for parts of an article covers products solely or principally used as a part of such articles but a provision for “parts” or “parts and accessories” shall not prevail over a specific provision for such part or accessory. As such, they are excluded from heading 9018, HTSUS.
The applicable subheading for the suction valve (product number GAR087A), the air/water valve (product number GAR087B), and the biopsy valve (product number GAR028-S) will be 8481.80.5090, HTSUS, which provides for Taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves; parts thereof: Other appliances: Hand operated: Of other materials: Other. The general rate of duty will be 3 percent ad valorem.
The applicable subheading for the auxiliary water connector (product number GAR064) will be 8481.30.9000, HTSUS, which provides for Taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves; parts thereof: Check (nonreturn) valves: Other. The general rate of duty will be 3 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8481.80.5090, 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 8481.80.5090, HTSUS, listed above. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8481.30.9000, 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., 9903.88.01, in addition to subheading 8481.30.9000, HTSUS, listed above.
Effective February 4, 2025, in accordance with the President’s Executive Order “Imposing Duties to Address the Synthetic Opioid Supply Chain in the People’s Republic of China,” all products of China and Hong Kong as provided by heading 9903.01.20 in Section XXII, Chapter 99, Subchapter III, U.S. Note 2(s), HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.20, in addition to subheadings 8481.80.5090 and 8481.30.9000, 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 https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Sandra Martinez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division