N084064 N0 Ruling Active

The tariff classification of a Tissue Expander Template Set 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, AGN Part # 30-00015-18 & 35 ‘Style 133V Tissue Expander Template Set’ is a non-sterile, transparent plastic measuring template for doctors to use when selecting the correct size of 133V Series breast reconstruction tissue expanders to use. There are six plastic templates of various sizes held together by a metal key ring. The template sizes run from the smallest with a width of 11.0 cm and a height of 11.5 cm to the largest with a width of 16.0 cm and height of 16.5 cm.” From the illustrations which you provided, each disk is imprinted to show that it is an Allergan Tissue Expander Template and to give its exact dimensions. A Tissue Expander is placed inside the patient’s breast and gradually pumped larger over time so that a relatively large breast prosthesis can be inserted at a later date. The opening section of the Harmonized System Explanatory Note to 9018 states that it includes specialized measuring instruments used exclusively in professional practice.

CBP rationale

The applicable subheading for the Tissue Expander Template Set 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

N084064 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 a Tissue Expander Template Set from the United States Dear Mr. Hong: In your letter dated November 10, 2009, you requested a tariff classification ruling. No sample was provided. You state: “The subject product, AGN Part # 30-00015-18 & 35 ‘Style 133V Tissue Expander Template Set’ is a non-sterile, transparent plastic measuring template for doctors to use when selecting the correct size of 133V Series breast reconstruction tissue expanders to use. There are six plastic templates of various sizes held together by a metal key ring. The template sizes run from the smallest with a width of 11.0 cm and a height of 11.5 cm to the largest with a width of 16.0 cm and height of 16.5 cm.” From the illustrations which you provided, each disk is imprinted to show that it is an Allergan Tissue Expander Template and to give its exact dimensions. A Tissue Expander is placed inside the patient’s breast and gradually pumped larger over time so that a relatively large breast prosthesis can be inserted at a later date. The opening section of the Harmonized System Explanatory Note to 9018 states that it includes specialized measuring instruments used exclusively in professional practice. The applicable subheading for the Tissue Expander Template Set 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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