The tariff classification of sheaths and guiding and outer catheters from Germany and Switzerland

N238454 March 12, 2013 CLA-2-90:OT:RR:NC:4:405 CATEGORY: Classification TARIFF NO.: 9018.39.00 Ms. Sunny Kim James J. Boyle & Company 1200 Corporate Center Drive, Suite 350 Monterey Park, CA 91754 RE: The tariff classification of sheaths and guiding and outer catheters from Germany and Switzerland Dear Ms. Kim: In your letter dated February 13, 2013, on behalf of your client Biotronik, Incorporated, you requested a tariff classification ruling. No samples were provided. The items in question are the 350237, 368108, and 375523. Regarding all three items, they are used “to facilitate the insertion of the lead(s) by the surgeon into the patient's heart and positioning inside the heart or the coronary artery. These are semi rigid and also are offered in different shapes. They are removed with a special Slitter Tool once the lead is properly positioned inside the heart or the coronary artery.” In the Biotronik catalog pages which you supplied. The 350237 is listed as a sheath, the 368108 as a guiding catheter, and the 375523 as an outer catheter. The applicable subheading for these three items (350237, 368108, and 375523) will be 9018.39.00, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other” instruments and appliances used in medical, surgical, dental or veterinary sciences, which are catheters, cannulae and the like and parts and accessories thereof. 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/. In your submission you asked about the possible applicability of a secondary classification for these items in HTSUS 9817.00.96 as articles for the handicapped. From the information you have supplied, they are specially designed for use in inserting leads in a procedure for implanted pacemakers/defibrillators. A secondary classification for these items will apply in HTSUS 9817.00.96 as specially designed or adapted for the use or benefit of the permanently or chronically, physically or mentally handicapped (except articles for the blind). Note that the requirement that you prepare and file a U.S. Department of Commerce form ITA-362P has been eliminated via a notice from the International Trade Administration, published in the Federal Register of June 1, 2010. This merchandise is already duty free, but if you elect to claim the secondary classification in Chapter 98 of 9817.00.96 and meet the entry requirements, no merchandise processing fee will apply to those importations even if they are non-NAFTA, noting, e.g., Headquarters Ruling Letter 229110 IDL, 8-29-02. Also note that this classification has no effect on any quota, visa, or restricted merchandise requirements or any dumping or countervailing duties. 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