United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1993 HQ Rulings > HQ 0954130 - HQ 0954371 > HQ 0954304

Previous Ruling Next Ruling


HQ 954304

June 28, 1993

CLA-2 CO:R:C:M 954304 DWS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8544.41.00

District Director
U.S. Customs Service
300 Second Avenue, South
Great Falls, MT 59401

RE: Modification of HQ 556178; Pacing Leads; Pacemakers; Explanatory Note 85.44; Chapter 90, Note 2; 9021.90.40; 9817.00.96

Dear District Director:

In a letter dated December 11, 1991 (HQ 556178), we responded to your memorandum of May 28, 1991 (CLA-1 DEN-FM), relating to a request for internal advice initiated by McDermott, Will & Emery, on behalf of Telectronics Pacing Systems, Inc., concerning the classification of pacing leads under the Harmonized Tariff Schedule of the United States (HTSUS). We have been asked to reconsider the holding in HQ 556178.

FACTS:

The merchandise consists of pacing leads, principally used with pacemakers. They are insulated conductors with special connectors at their tips for venous insertion. The primary function of the leads is to transmit a pacing electrical stimulus from pacemakers, both pulse generating and defibrillating, to the heart.

In HQ 556178, the pacing leads were held to be classifiable under subheading 9021.90.40, HTSUS, as parts for pacemakers. Because the pacing leads were classified as parts, they were not eligible for duty free treatment under subheading 9817.00.96, HTSUS, as articles specially designed or adapted for the use or benefit of physically handicapped persons.

The subheadings under consideration are as follows:

9021.90.40: [p]arts and accessories for hearing aids and for pacemakers for stimulating heart muscles.

The general, column one rate of duty is 4.2 percent ad valorem.

8544.41.00: [i]nsulated (including enameled or anodized) wire, cable (including coaxial cable) and other insulated conductors, whether or not fitted with connectors . . . : [o]ther electric conductors, for a voltage not exceeding 80 V: [f]itted with connectors.

The general, column one rate of duty is 5.3 percent ad valorem.

9817.00.96: [a]rticles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons: [o]ther.

Goods classifiable under this provision receive duty free treatment.

ISSUE:

Whether the pacing leads are classifiable under subheading 9021.90.40, HTSUS, as parts for pacemakers, or under subheading 8544.41.00, HTSUS, as other electric conductors, fitted with connectors?

Whether the pacing leads are eligible for duty free treatment under subheading 9817.00.96, HTSUS, as articles specially designed or adapted for the use or benefit of physically handicapped persons?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes.

In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes may be utilized. The Explanatory Notes, although not dispositive, are to be used to determine the proper interpretation of the HTSUS. 54 Fed. Reg. 35127, 35128 (August 23, 1989). In part, Explanatory Note 85.44 (pp. 1403 - 1404) states that:

[p]rovided they are insulated, this heading covers electric wire, cable and other conductors (e.g., braids, strip, bars) used as conductors in electrical machinery, apparatus or installations. . . Wire, cable, etc., remain classified in this heading if cut to length or fitted with connectors (e.g., plugs, sockets, lugs, jacks, sleeves or terminals) at one or both ends. . .

The pacing leads consist of insulated wire, fitted with connectors, and they are used as conductors in electrical apparatus. It is our position that the pacing leads are eo nomine described under subheading 8544.41.00, HTSUS, as other electric conductors, fitted with connectors. However, as the leads are parts principally used with pacemakers, they are also described under subheading 9021.90.40, HTSUS.

Chapter 90, note 2, HTSUS, states that:

[s]ubject 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 8485, 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;

(c) All other parts and accessories are to be classified in heading 9033.

We find that, because the pacing leads are goods eo nomine included in a heading of chapter 85, HTSUS, under chapter 90, note 2(a), HTSUS, they are classifiable under subheading 8544.41.00, HTSUS, as other electric conductors, fitted with connectors. Because the pacing leads are classifiable according to note 2(a), HTSUS, note 2(b), HTSUS is not applicable.

We agree with the holding in HQ 556178 that the pacing leads, which are parts for pacemakers, are not eligible for duty free treatment under subheading 9817.00.96, HTSUS, as articles specially designed or adapted for the use or benefit of physically handicapped persons. Subheading 9817.00.96, HTSUS, applies to "articles" and not to "parts".

HOLDING:

The pacing leads are classifiable under subheading 8544.41.00, HTSUS, as other electric conductors, fitted with connectors.

The pacing leads are not eligible for duty free treatment under subheading 9817.00.96, HTSUS, as articles specially designed or adapted for the use or benefit of physically handicapped persons.

EFFECT ON OTHER RULINGS:

HQ 556178 is modified, pursuant to section 177.9(d)(1), Customs Regulations [19 CFR 177.9(d)(1)], to reflect the reasoning in this ruling.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling

See also: