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N021218 N0 Ruling Active

The tariff classification of surgical microscopes from China.

Issued January 7, 2008 by U.S. Customs and Border Protection.

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N0 N021218 (January 7, 2008)

Tariff classification

HTS codes: 9011.80.0000

Headings: 9011

Product description

You state that the surgical microscope will be imported for clinical use during the practice of dentistry for magnification of the surgical field during dental treatments. While the surgical microscope contains double eyepieces, it has only one objective lens and one light path. The surgical microscope will be imported without photographic means or a camera. The surgical microscope combines illumination with apochromatic optics. The ergonomic design of the microscope gives it a precise operation with three-dimensional images at a large depth of focus. The surgical microscope’s high level light transmission enhances the ability to work with low illumination intensity. The focus feature allows for easy adjustment of the objective lens range of 11mm without moving the microscope.

CBP rationale

The applicable subheading for the surgical microscope will be 9011.80.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other compound optical microscopes.

Full text

N021218 January 7, 2008 CLA-2-90: RR: NC: 1:114 CATEGORY: Classification TARIFF NO.: 9011.80.0000 Dr. Jose Luis Marcos-Arenal John D Zongker, DDS 9770 Baymeadows Rd. Suite #113 Jacksonville, FL 32256-7985 RE: The tariff classification of surgical microscopes from China. Dear Dr. Marcos-Arenal: In your letter dated December 26, 2007, you requested a tariff classification ruling. You state that the surgical microscope will be imported for clinical use during the practice of dentistry for magnification of the surgical field during dental treatments. While the surgical microscope contains double eyepieces, it has only one objective lens and one light path. The surgical microscope will be imported without photographic means or a camera. The surgical microscope combines illumination with apochromatic optics. The ergonomic design of the microscope gives it a precise operation with three-dimensional images at a large depth of focus. The surgical microscope’s high level light transmission enhances the ability to work with low illumination intensity. The focus feature allows for easy adjustment of the objective lens range of 11mm without moving the microscope. The applicable subheading for the surgical microscope will be 9011.80.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other compound optical microscopes. The rate of duty will be 6.4 percent ad valorem. 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 Barbara Kiefer at 646-733-3019. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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