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NY 870393




January 27, 1992

CLA-2-90:S:N:N1:119 870393

CATEGORY: CLASSIFICATION

TARIFF NO.: 9018.39.0050

Mr. Douglas Meister
PTL Custom House Brokers
P.O. Box 692, Airport Station
Jamaica, NY 11430

RE: The tariff classification of needle electrodes from England

Dear Mr. Meister:

In your letter dated January 8, 1992, you requested a tariff classification ruling on behalf of TECA Corporation, Pleasantville, New York.

The literature you furnished provides the following description of the merchandise:

Concentric needle electrodes consist of fine insulated wire within the cannula of a stainless steel hypodermic needle. The insulated wire and the epoxy compound used to keep the wire in place completely fill the lumen of the needle. The needle tip is ground to a 15 degree bevel exposing a small oval shaped section of the concentric conductor.

These needle electrodes are used in electromyography which is defined as the recording and study of the intrinsic electrical properties of skeletal muscle.

Chapter 90, Note 2(a) of the Harmonized Tariff Schedule of the United States reads as follows:

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.

Electrodes are generally provided for as parts of the instruments with which they are used, however in this case Chapter 90, Note 2(a) would preclude such a classification since needles are specially provided for elsewhere in Chapter 90.

The applicable subheading for the needle electrodes will be 9018.39.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for syringes, needles, catheters, cannulae and the like... other. The rate of duty will be 4.2 percent.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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