The tariff classification of AcuNav Ultrasound Catheter from Korea

N259565 December 18, 2014 CLA-2-90:OT:RR:NC:2:235 CATEGORY: Classification TARIFF NO.: 9018.19.9560 Mr. Mark Piegore Siemens Medical Solutions USA, Inc. 51 Valley Stream Parkway Malvern, PA 19355 RE: The tariff classification of AcuNav Ultrasound Catheter from Korea Dear Mr. Piegore: In your letter dated November 24, 2014, you requested a tariff classification ruling. The instant product is called the AcuNav™ Ultrasound Catheter. You indicate that it is not a standard catheter. It is a device for holding a transducer, for insertion into the body, for the purposes of visualization, and mapping in diagnostic therapy. You indicate that “with its high resolution 2-D gray-scale and Doppler modes, the AcuNav™ Catheter can help physicians better understand structural orientation during trans-septal puncture, visualize cardiac chamber borders to help prevent improper punctures, and verify tissue contact. It can also help distinguish and avoid clinical complications such as pericardial effusion, thrombus formation, and even device mis-positioning.” The HTSUS Chapter 90 Notes provide in part the following guidance which is particularly applicable in this instance: 2. Subject to note 1 above, parts and accessories for machines, apparatus, instruments or articles of this chapter are to be classified according to the following rules: (a) Parts and accessories which are goods included in any of the headings of this chapter or of chapter 84, 85 or 91 (other than heading 8487, 8548 or 9033) are in all cases to be classified in their respective headings; (b) Other parts and accessories, if suitable for use solely or principally with a particular kind of machine, instrument or apparatus, or with a number of machines, instruments or apparatus of the same heading (including a machine, instrument or apparatus of heading 9010, 9013 or 9031) are to be classified with the machines, instruments or apparatus of that kind; In addition, GRI 6 provides that: “For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section, chapter and subchapter notes also apply, unless the context otherwise requires.” The applicable subheading for the AcuNav™ Ultrasound Catheter will be 9018.19.9560, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Electro-diagnostic apparatus (including apparatus for functional exploratory examination or for checking physiological parameters); parts and accessories thereof: Other: Other: Parts and accessories. 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 Paul Hodgkiss at (646) 733-3046 or via email at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division