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N046155 N0 Ruling Active

The tariff classification of medical and surgical products from Germany and Switzerland.

Issued December 16, 2008 by U.S. Customs and Border Protection.

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N0 N046155 (December 16, 2008)

Tariff classification

HTS codes: 2008, 3036, 0040, 0060, 9801.00.40, 9801.00.60, 9801

Headings: 2008, 3036, 0040, 0060, 9801

Product description

Synthes USA is a manufacturer of medical and surgical products. They schedule conferences and educational events to display and market their products. For these events they assemble demonstration kits so that individuals taking part get to view and use the items in a mock setting. These events are held at hospitals, hotels and conference centers. They are open to the public with no admission charged.

CBP rationale

The applicable subheading for the medical and surgical products will be 9801.00.40, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles, when returned after having been exported for use temporarily abroad, if imported by or for the account of the person who exported them: Exhibition, examination or experimentation, for scientific or educational purposes”.

Full text

N046155 December 16, 2008 CLA-2-98:OT:RR:E:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9801.0040; 9801.0060 Mr. Pete Michalczyk Colorado Customs Brokers 16600 E. 33rd Drive Suite 26 Aurora, CO 80011 RE: The tariff classification of medical and surgical products from Germany and Switzerland. Dear Mr. Michalczyk: In your letter dated December 12, 2008, on behalf of Synthes USA, you requested a tariff classification ruling. Synthes USA is a manufacturer of medical and surgical products. They schedule conferences and educational events to display and market their products. For these events they assemble demonstration kits so that individuals taking part get to view and use the items in a mock setting. These events are held at hospitals, hotels and conference centers. They are open to the public with no admission charged. The applicable subheading for the medical and surgical products will be 9801.00.40, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles, when returned after having been exported for use temporarily abroad, if imported by or for the account of the person who exported them: Exhibition, examination or experimentation, for scientific or educational purposes”. The rate of duty will be free. The medical and surgical products also qualify for 9801.00.60, HTSUS, which provides for “Articles, when returned after having been exported for use temporarily abroad, if imported by or for the account of the person who exported them: Exhibition or use at any public exposition, fair or conference”. 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 Lawrence Mushinske at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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