N084038 N0 Ruling Active

The tariff classification of the Magna-Finder® from the United States

Issued December 8, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9018.90.8000

Headings: 9018

Product description

You state: “The subject product, MAGNA-FINDER®, is a non-sterile locating device containing a rare earth magnet allowing for accurate location of the Allergan Style 133V Series Breast Reconstruction Tissue Expander MAGNA-SITE® breast tissue expander. When the MAGNA-FINDER® external locating device is passed over the surface of the tissue being expanded, its rare-earth, permanent magnet indicates the location of the MAGNA-FINDER® injection site.” While the item contains a small permanent magnet, it is clear from the illustrations and explanations in the Instructions for Use which you sent, that it is a handheld device with notches, etc to guide a surgical marker to mark the spot on the patient’s skin for incision after the injection site has been located. It has no other use. An example of other devices which incorporate a magnet and are included in HTSUS 9018 are the “electro-magnets designed for removing metallic particles from the eyes” in Harmonized System Explanatory Note I-C-3 to 9018.

CBP rationale

The applicable subheading for the Magna-Finder® will be 9018.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “other" instruments and apparatus used in medical, surgical, dental, or veterinary sciences, and parts and accessories thereof.

Full text

N084038 December 8, 2009 CLA-2-90:OT:RR:NC:4:405 CATEGORY: Classification TARIFF NO.: 9018.90.8000 Mr. Daniel Hong Allergan, Inc. 2525 Dupont Drive Irvine, CA 92612 RE: The tariff classification of the Magna-Finder® from the United States Dear Mr. Hong: In your letter dated November 9, 2009, you requested a tariff classification ruling. No sample was provided. You state: “The subject product, MAGNA-FINDER®, is a non-sterile locating device containing a rare earth magnet allowing for accurate location of the Allergan Style 133V Series Breast Reconstruction Tissue Expander MAGNA-SITE® breast tissue expander. When the MAGNA-FINDER® external locating device is passed over the surface of the tissue being expanded, its rare-earth, permanent magnet indicates the location of the MAGNA-FINDER® injection site.” While the item contains a small permanent magnet, it is clear from the illustrations and explanations in the Instructions for Use which you sent, that it is a handheld device with notches, etc to guide a surgical marker to mark the spot on the patient’s skin for incision after the injection site has been located. It has no other use. An example of other devices which incorporate a magnet and are included in HTSUS 9018 are the “electro-magnets designed for removing metallic particles from the eyes” in Harmonized System Explanatory Note I-C-3 to 9018. The applicable subheading for the Magna-Finder® will be 9018.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “other" instruments and apparatus used in medical, surgical, dental, or veterinary sciences, and parts and accessories thereof. 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

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