The tariff classification of stents from Mexico and the Netherlands

NY R03500 April 4, 2006 CLA-2-90:RR:NC:N1:105 R03500 CATEGORY: Classification TARIFF NO.: 9021.39.0000 Ms. Barbara Dawley Meeks & Sheppard 1735 Post Road, Suite 4 Fairfield, CT 06824 RE: The tariff classification of stents from Mexico and the Netherlands Dear Dawley: In your letter dated March 20, 2006, for Cordis Corporation, you requested a tariff classification ruling. No sample was submitted. You state: “The subject stents are made of composition metals and are used exclusively by cardiologists in coronary angioplasty surgical procedures. In use they are implanted into coronary arteries by means of a balloon catheter. When assembled with the catheter delivery system, the stent is mounted on the balloon portions of the stent. When the surgeon, using the catheter, guides the stent to the location where the acute condition exists, the balloon is inflated, expanding the stent to the required limit, the stent locks in place, the balloon is deflated and the catheter delivery system is withdrawn. In its expanded configuration, the stent support the blood vessel walls to increase blood flow and prevent reclosure of the vessel.” You indicate that the imports will be either the metal stent by itself or mounted with the catheter delivery system. Stents of this type typically remain in the patient’s blood vessel indefinitely as a scaffolding for the weakened vessel. We agree that the applicable subheading for the stent, whether or not mounted, will be 9021.39.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “other” artificial parts of the body 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/. 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, Robert B. Swierupski Director, National Commodity Specialist Division