The tariff classification of a pediatric immobilization system from Canada

NY 860228 February 19, 1991 CLA-2-90:S:N:Nl:119 860228 CATEGORY: Classification TARIFF NO.: 9018.90.8000 Ms. Ann M. Williams RE: The tariff classification of a pediatric immobilization system from Canada Dear Ms. Williams: In your letter dated January 31, 1991, on behalf of Octostop Enterprises Inc., Quebec, Canada, you requested a tariff classification ruling. Based on the information you have furnished the articles to be imported are a wood board with a covering of foam and plastic and two octagonal plastic end units which contain lead counterweights. These parts appear to be the main components of a pediatric immobilization system used to maintain a child in a fixed position during certain medical procedures. The system can be used not only for X-ray but for magnetic resonance imaging or other medical procedures that require that the child remain immobile. The applicable subheading for- the pediatric immobilization system will be 9018.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for instruments and appliances used in medical, surgical dental or veterinary sciences... parts and accessories thereof: other: other. The duty rate will be 7.9 percent. Goods classifiable under subheading 9018.90.8000, HTS, which have originated in the territory of Canada, will be entitled to a 5.5% rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of tile Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director, New York Seaport