The tariff classification of a plastic demonstration unit from the United Kingdom.

N359000 March 16, 2026 CLA-2-98:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 9811.00.60 Inez Annemie J. Van der Eycken Skope Magnetic Resonance Technologies AG Thurgauerstrasse 39 Zurich, 8050 Switzerland RE: The tariff classification of a plastic demonstration unit from the United Kingdom. Dear Ms. Van der Eycken: In your letter dated February 14, 2026, you requested a tariff classification ruling. Images were provided in lieu of a sample. The product under consideration is described as the NeuroCam 7T Demo Unit. It is non-functional demonstration model representing a magnetic resonance (MR) coil intended for use with the Siemens Terra/Terra.X 7T MR Scanner. Your submission indicates it is used solely to illustrate the form, fit, size, and exterior appearance of the real product during order-solicitation activities. It lacks any electronics or active components, and the internal cavities have been filled with expanding polyurethane foam, permanently preventing functional use. Further, you state the item cannot be repaired, restored, or retrofitted into a functional MR coil under any circumstance. The applicable subheading for the NeuroCam 7T Demo Unit will be 9811.00.60, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[a]ny sample (except samples covered by heading 9811.00.20 or 9811.00.40), valued not over $1 each, or marked, torn, perforated or otherwise treated so that it is unsuitable for sale or for use otherwise than as a sample, to be used in the United States only for soliciting orders for products of foreign countries.” The general rate of duty will be Free. The duties cited above are current as of this ruling’s issuance. 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/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. 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 CBP Regulations (19 CFR 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 Kristopher Burton at kristopher.burton@cbp.dhs.gov. Sincerely, (for) James Forkan Designated Official Performing the Duties of the Division Director National Commodity Specialist Division