The tariff classification of medical bandage scissors from Pakistan

N014017 July 25, 2007 CLA-2-90:RR:NC:N1:105 CATEGORY: Classification TARIFF NO.: 9018.90.8000 Mr. Jose Munoz DBA Jose Munoz & Associates 1717 S. 50th Street Tampa, FL 33619-7507 RE: The tariff classification of medical bandage scissors from Pakistan Dear Mr. Munoz: In your letter dated July 6, 2007, for Gripsors LLC, you requested a tariff classification ruling. Samples of the 3.5 and 5.5 inch versions were provided. You state: “The subject merchandise are stainless steel scissors to be used by personnel in the nursing care profession specifically designed for removing and applying medical bandages with the additional feature of having grooves in the handles that can grip IV and G tubing, vials, etc. to safely facilitate opening…” The retail packaging for each states that the fine grooves between the handles are used to grip IV and other tubing and refers to them as Gripsors. From the sample, both are angled at about 45 degrees and have a bulbous ending on the longer cutting blade. The Harmonized System Explanatory Note to its 90.18 states: It should also be noted that a number of the instruments used in medicine or surgery (human or veterinary) are, in effect, tools (e.g., hammers, mallets, saws, chisels, gouges, forceps, pliers, spatulae, etc.), or articles of cutlery (scissors, knives, shears, etc.). Such articles are classified in this heading only when they are clearly identifiable as being for medical or surgical use by reason of their special shape, the ease with which they are dismantled for sterilisation, their better quality manufacture, the nature of the constituent metals or by their get-up (frequently packed in cases or boxes containing a set of instruments for a particular treatment : childbirth, autopsies, gynaecology, eye or ear surgery, veterinary cases for parturition, etc.). The applicable subheading for the Gripsors will be 9018.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "other" instruments and appliances used in the medical, surgical or veterinary sciences. 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