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HQ 952091


December 7, 1992

CLA-2 CO:R:C:M 952091 LTO

CATEGORY: CLASSIFICATION

TARIFF NO.: 9018.90.80

District Director
U.S. Customs Service
200 East Bay Street
Charleston, South Carolina 29401-2611

RE: Protest No. 1603-91-500002; Surgical Blades; Scalpel Handles; 8212; Note 2 to Chapter 90; EN 90.18

Dear Sir:

This is in reference to Protest No. 1603-91-500002, dated June 14, 1991, which concerns the classification of surgical blades and scalpel handles under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The articles which are the subject of this protest are surgical blades and scalpel handles. The surgical blades are made of stainless or carbon steel, and are precision-ground and polished. The scalpel handles are made of plastic.

The entries of the surgical blades and scalpel handles were liquidated under subheading 9018.90.80, HTSUS, which provides for other instruments and appliances used in medical, surgical, dental or veterinary sciences, and parts and accessories thereof. The protestant contends that the surgical blades are classifiable under subheading 8212.20.00, HTSUS, which provides for safety razor blades, including razor blade blanks in strips. The protestant has not offered any argument as to where the scalpel handles should be classified, although they were entered under subheading 9018.19.80, HTSUS, which provides for other electro- diagnostic apparatus.

ISSUE:

Whether the surgical blades and scalpel handles are - 2 -
classifiable as other instruments and appliances used in medical, surgical, dental or veterinary sciences, and parts and accessories thereof, under subheading 9018.90.80, HTSUS.

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) to the HTSUS govern the classification of goods in the tariff schedule. GRI 1 states in pertinent part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes . . . ."

The Harmonized Commodity Description and Coding System Explanatory Note (EN) to Heading 9018, HTSUS, pg. 1487, states that this heading covers a wide range of instruments and appliances which are mainly used in professional practice, either to make a diagnosis, to prevent or treat an illness or to operate. These instruments include "[s]urgical knives and scalpels of all kinds." EN 90.18, pg. 1488. This heading also includes parts and accessories of these instruments, subject to the following rules found in Note 2 to Chapter 90:

(a) Parts and accessories which are goods included in any of the headings of this Chapter or of Chapter 84, 85 or 91 . . . 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, . . . are to be classified with the machines, instruments or apparatus of that kind . . .

The surgical blades in question are not safety razor blades nor are they goods included in any Chapter 84, 85, 90 or 91 heading. Further, because the blades are suitable for use solely with an instrument of Heading 9018, HTSUS, namely "scalpels," they are classifiable, as parts, under subheading 9018.90.80, HTSUS.

The scalpel handles are also classifiable under Heading 9018, HTSUS. They were entered under subheading 9018.19.80, HTSUS, which provides for other electro-diagnostic apparatus, and were liquidated under subheading 9018.90.80, HTSUS.

Clearly, the plastic scalpel handles are not electro- diagnostic apparatus. However, they are classifiable under subheading 9018.90.80, HTSUS, as parts of instruments used in medical, surgical, dental or veterinary sciences.

HOLDING:

The surgical blades and scalpel handles are classifiable under subheading 9018.90.80, HTSUS, which provides for "[i]nstruments and appliances used in medical, surgical, dental or veterinary sciences, . . . parts and accessories thereof . . . [o]ther instruments and appliances and parts and accessories thereof . . . [o]ther . . . [o]ther." The corresponding rate of duty for articles of this subheading is 7.9% ad valorem.

Accordingly, the protest should be denied in full. A copy of this decision should be attached to the Customs Form 19 and provided to the protestant as part of the notice of action on the protest.

Sincerely,

John Durant, Director

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