Internal Advice Request No. 23/88 concerning the tariff classification of surgical needles with sutures attached

HQ 082498 March 14, 1989 CLA-2:CO:R:C:G 082498 SR CATEGORY: Classification TARIFF NO.: HTSUS 709.27 Area Director J.F.K. Airport Area J.F.K. Airport, Bldg. 178 Jamaica, New York 11430 RE: Internal Advice Request No. 23/88 concerning the tariff classification of surgical needles with sutures attached Dear Sir: This request for internal advice was initiated by a letter dated January 6, 1988, from Peter J. Fitch, Esq., of the law firm of Fitch, King and Caffentzis, on behalf of American Cyanamid Company. FACTS: In a letter dated March 5, 1987 (079455 JGH), Customs classified the merchandise at issue under item 709.27, Tariff Schedules of the United States (TSUS), as medical instruments. This same letter also granted the requests for partial duty exemption under item 807.00, TSUS, and free duty entry for the packaging material under item 800.00, TSUS. The importer is now requesting a partial reconsideration of this ruling letter. The importer claims that the merchandise at issue is classifiable under item 792.22, TSUS, as articles in chief value of gut. As a result of Public Law 98-573, TSUS, item 792.22, TSUS, was eliminated and replaced with items 792.24 and 792.26, TSUS. We believe that the classification requested by the importer is item 792.24, TSUS, which provides for articles not specifically provided for of gut: if imported for use in the manufacture of sterile surgical sutures. - 2 - The merchandise involved is surgical needles with various types of suture strands attached. The importer claims that the suture strands are made of catgut which are imported either sterile or nonsterile. However, importer's Appendix A of December 12, 1986, lists the suture strands as silk, tycron, and surgilon. If this is correct then the sutures are not sutures of catgut but rather are made of synthetic fibers. Sutures that are made of synthetic fibers cannot be classified as sutures of catgut. The needles, suture strands, and packaging materials are all made in the United States and sent to England where the strands of suture material are cut to a length of 2 or 3 meters. Some of the strands of suture material are attached to needles then wound around a card and packaged for the end user. Some of the suture material is wound around a card and packaged without a needle attached. These packages are then returned to the United States for sale to hospitals, clinics, or doctors. Some of the suture strands are returned sterile some are non- sterile. ISSUE: Whether the needles with sutures are classifiable as sutures or as surgical instruments. LAW AND ANALYSIS: The sterile and non-sterile surgical sutures and surgical needles are each provided for in the tariff schedules. The surgical needles are provided for in item 709.2340, TSUS, as medical, dental, surgical, and veterinary instruments, including parts thereof, other, needles, other, other. The sterile sutures are provided for in item 495.1000, TSUS, as surgical sutures, surgical suture materials, all the foregoing which are sterile. Non-sterile sutures are provided for under item 792.2400, TSUS, as articles not specially provided for, of gut, if imported for use in the manufacture of sterile surgical sutures. The importer claims that sutures imported with needles already attached should be classified together as sutures because of descriptive language in the legislative history provided in the proposed bill for the Trade and Tariff Act of 1984. - 3 - The courts have ruled that legislative history or other extrinsic facts may not be used if a tariff is not ambiguous. United States v. E. DeGrandmont, Inc., 21 CCPA 17, T.D. 46345 (1933). Extrinsic facts may be resorted to in order to solve ambiguities but not to create them. Id. at 20. See also, American Customs Brokerage Co., Inc., a/c Hamakua Mill. Co. v. United States, 58 CCPA 45, C.A.D. 1002, 433 F.2d 1340 (1970), where the court stated that an indication of Congressional intent in the tariff classification study does not overcome the clear meaning of the words of the statute. In the instant case the statutory language providing for medical, dental, surgical and veterinary instruments is clear and definitely encompasses needles with attached sutures. The tariff provisions for the suture and the needle are also not ambiguous because there are precedent rulings which have classified the same type of merchandise. TC 426.85 dated May 21, 1965, ruled on the same type of surgical needle with surgical gut permanently attached. This ruling stated that such articles are more than surgical sutures or surgical suture material which are provided for in item 495.10, TSUS, and also more than surgical needles covered by item 709.23, TSUS. These needles and sutures were classified under 709.27, TSUS, as surgical needles. HOLDING: The surgical needles with attached sterile suture gut are classifiable under item 709.27 as medical, dental, surgical and veterinary instruments, other, other, other. You should inform the inquirer of this ruling. Sincerely, John Durant, Director Commercial Rulings Division 6cc: Area Director, New York Seaport SRosenow:jaj:1/23/89 rt/gc/3/7/89