CBP Ruling R03683 — The tariff classification of surgical drill bits from Switzerland

Tariff classification

Headings: 9018

Product description

The Trocar Drill Bits have stops and color rings to indicate the depth of the drilling. They are designed for monocortical and bicortical drilling. The AO ASIF Drill Bits “are designed to provide efficient cutting with minimal trauma to the bone.” ASIF is an acronym for the Association for the Study of Internal Fixation. You ask if HTS 9033 might apply. Per Note 2 to HTS Chapter 90, that applies only to parts and accessories that are not used solely or principally with apparatus classified in one HTS Heading, not Subheading. That is clearly not the case here since HTS Heading 9018 would apply to all. You cite a possible classification in HTS 9018.90.60 for at least some of these. However, per current Harmonized System Explanatory Note V-7, Electro-surgical Apparatus is primarily intended for devices which use electricity, per se, directly applied to the body, as in electrocoagulation. To respond to your question, the classification of these items is not affected by whether or not they are sterilized at time of importation. It is clear that they will always be sterilized prior to use.

CBP rationale

The applicable subheading for both types of drill bits will be 9018.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “other” instruments and appliances used in medical, surgical or veterinary sciences and parts and accessories thereof.

Full text

NY R03683 April 28, 2006 CLA-2-90:RR:NC:N1:105 R03683 CATEGORY: Classification TARIFF NO.: 9018.90.8000 Ms. Marianne M. Handel Synthes (USA) 1690 Russell Road Paoli, PA 19301 RE: The tariff classification of surgical drill bits from Switzerland Dear Ms. Handel: In your letter dated April 6, 2006, you requested a tariff classification ruling. No sample was submitted. The Trocar Drill Bits have stops and color rings to indicate the depth of the drilling. They are designed for monocortical and bicortical drilling. The AO ASIF Drill Bits “are designed to provide efficient cutting with minimal trauma to the bone.” ASIF is an acronym for the Association for the Study of Internal Fixation. You ask if HTS 9033 might apply. Per Note 2 to HTS Chapter 90, that applies only to parts and accessories that are not used solely or principally with apparatus classified in one HTS Heading, not Subheading. That is clearly not the case here since HTS Heading 9018 would apply to all. You cite a possible classification in HTS 9018.90.60 for at least some of these. However, per current Harmonized System Explanatory Note V-7, Electro-surgical Apparatus is primarily intended for devices which use electricity, per se, directly applied to the body, as in electrocoagulation. To respond to your question, the classification of these items is not affected by whether or not they are sterilized at time of importation. It is clear that they will always be sterilized prior to use. The applicable subheading for both types of drill bits will be 9018.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “other” instruments and appliances used in medical, surgical 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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