According to current regulations, when importing medical equipment into Vietnam, there are two types of taxes:
– Tax
– Import Tax
Import tax can be a special preferential import tax (if imported from countries with an FTA with Vietnam and the shipment meets the FTA regulations), or a preferential import tax (if no preferential tax is applied). special and imported from countries that have most-favored-nation treatment with Vietnam), or normal import tax (from countries that do not have most-favored-nation treatment with Vietnam)
In this article, HP Global collects taxes including VAT; Special preferential import tax under all FTAs, preferential import tax and regular import tax according to current regulations.
Which medical equipment is eligible for 0% VAT?
Medical equipment enjoys 0% VAT as prescribed under Circular 219/2013/TT-BTC (Article 4, Clause 24)
Among them, “Artificial products used to replace the patient’s body parts, including products that are long-term implants in the human body; crutches, wheelchairs and other specialized equipment for disabled people.” ENJOY 0% VAT
For example Prosthetic limbs; nails, braces, screws in orthopedic surgery; ….
Conditions to enjoy 5% VAT on medical equipment
Based on issued circulars and documents, medical equipment is entitled to 5% VAT if it meets one of the following conditions:
- Have a license to import medical equipment
- Have a certificate of registration for circulation
- Receipt of dossier announcing medical equipment standards of types A and B according to regulations
- Belongs to the List of medical equipment under specialized management of the Ministry of Health specified in Circular 14/2018/TT-BYT
- Named specifically in Circular 26/2015 (Article 1, Clause 8)
- Types C and D medical equipment are not on the list that requires a license when imported (Only need to be classified for import)
Refer to the import tax table and VAT of medical equipment 2024
HS Code | China | India | USA | ASEAN | Korea | Japan | UK | EU | Nga | Canada, Mexico | Australia | |||||||
ACFTA | RCEP | AIFTA | NK ưu đãi | ATIGA | RCEP | AKFTA | VKFTA | RCEP | AJFTA | VJFTA | RCEP | UKVFTA | EVFTA | EAEUFTA | CPTPP | AANZFTA | RCEP | |
30049059 | 0 | 0 | 5 | 3 | 0 | 0 | 0(-LA, MY) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
30049099 | 0 | 0 | 0 | 0 | 0 | 0 | 0(-LA, MY) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
30051010 | 0 | 0 | 0 | 8 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2,6 | 2,6 | 0 | 0 | 0 | 0 |
30051090 | 0 | 0 | 0 | 8 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2,6 | 2,6 | 0 | 0 | 0 | 0 |
30059010 | 0 | 0 | 0 | 8 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2,6 | 2,6 | 0 | 0 | 0 | 0 |
30059020 | 0 | 0 | 0 | 8 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2,6 | 2,6 | 0 | 0 | 0 | 0 |
30059090 | 0 | 0 | 0 | 8 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2,6 | 2,6 | 0 | 0 | 0 | 0 |
30061010 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
30061090 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
30064010 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
30064020 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
30065000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
30067000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
30069100 | 0 | 3,5 | 7.5 | 5 | 0 | 3,5 | 0(-KH, ID, LA) | 0 | 3,5 | 0 | 0 | 3,6 | 1,8 | 1,8 | 0 | 0 | 0 | 3,5 |
33061010 | 0 (-KH) | 14 | 0 | 20 | 0 | 14 | 0(-KH, MY) | 0 | 14 | 2 | 4 | 14,5 | 7,5 | 7,5 | 0 | 0 | 0 | 14 |
33079050 | 0 | 4,2 | 5 | 6 | 0 | 4,2 | 0 | 0 | 4,2 | 3 | 0 | 4,4 | 5,6 | 5,6 | 0 | 0 | 0 | 4,2 |
37011000 | 0 (-CN) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
37019990 | 0 | 0 | 0 | 5 | 0 | 0 | 0 | 0 | 0 | 1 | 2 | 0 | 1 | 1 | 0 | 0 | 0 | 0 |
38089490 | 0 (-ID) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
39269039 | 0 | 4,9 | 7.5 | 7 | 0 | 4,9 | 0(-KH, ID, LA) | 0 | 4,9 | 0 | 0 | 5,1 | 0 | 0 | 0 | 0 | 0 | 4,9 |
40141000 | 0 | 0 | 0 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
48195000 | 0 (-CN) | * | 0 | 20 | 0 | 17 | 0 | 0 | 20 | 2 | 0 | 20 | 7,5 | 7,5 | 0 | 0 | 0 | 20 |
48239099 | 0 (-KH, TH, CN) | * | 0 | 20 | 0 | 17 | 0(-KH) | 0 | 20 | 1 | 0 | 20 | 7,5 | 7,5 | 0 | 0 | 0 | 20 |
61151010 | 0 (-PH) | 0 | 0 | 20 | 0 | 0 | 0 | 0 | 0 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
62114310 | 0 | 0 | 0 | 20 | 0 | 0 | 0 | 0 | 0 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
62129011 | 0 | 0 | 0 | 20 | 0 | 0 | 0 | 0 | 0 | 1 | 0 | 0 | 3,3 | 3,3 | 0 | 0 | 0 | 0 |
62129091 | 0 | 0 | 0 | 20 | 0 | 0 | 0 | 0 | 0 | 1 | 0 | 0 | 3,3 | 3,3 | 0 | 0 | 0 | 0 |
63079040 | 0 (-KH) | 0 | 0 | 5 | 0 | 0 | 0(-KH, MY) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
84192000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | * | 0 | 0 | 0 |
84211990 | 0 | 0 | 0 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0,8 | 0,8 | 0 | 0 | 0 | 0 |
87131000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | * | 0 | 0 | 0 |
90013000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
90029090 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
90049010 | 0 | 0 | 0 | 0 | 0 | 0 | 0(-MY) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
90118000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
90132000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
90181100 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
90181200 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
90181300 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
90181400 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
90181900 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
90182000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
90183110 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
90183190 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
90183200 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
90183910 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
90183990 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
90184100 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
90185000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
90189020 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
90189090 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
90212100 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
90213100 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
90213900 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
90214000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
90215000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
90219000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
90221200 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
90221300 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
90221400 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
90222100 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
90229090 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
90251100 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
90251919 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
90251920 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
94021010 | 0 | 0 | 0 | 0 | 0 | 0 | 0(-KH) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | * | 0 | 0 | 0 |
HS Code Of Medical Equipment
No. |
Description |
HS codes |
1 |
Malaria diagnostic test kits |
3002.11.00 |
2 |
Products mixed or unmixed for therapeutic or prophylactic uses (for example, spray or cream used for sores pressure ulcer prevention; sea salt nasal spray; seawater nasal spray; ear spray, oral spray; artificial tears; eye emulsion; gel or solution used for softening and moistening wounds, mouth ulcer gel; kidney dialysis, etc.) |
3004.90.99 |
3 |
Adhesive dressings and other articles having an adhesive layer covered or impregnated with pharmaceutical substances |
3005.10.10 |
4 |
Adhesive dressings and other articles having an adhesive layer not covered or not impregnated with pharmaceutical substances (for example, antibacterial plasters; fever patches; cooling patches; heat patches, etc.) |
3005.10.90 |
5 |
Bandages |
3005.90.10 |
6 |
Gauze |
3005.90.20 |
7 |
Gamgee |
3005.90.90 |
8 |
Sterile absorbable surgical or dental yarns; sterile surgical or dental adhesion barriers and pads, whether or not absorbable |
3006.10.10 |
9 |
Sterile non-absorbable surgical or dental yarns, sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable; hemostatic materials; surgical elevator; mesh used for hernia repair; biological adhesive; bioabsorbable barrier; sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents. |
3006.10.90 |
10 |
Blood-grouping reagents |
3006.20.00 |
11 |
Dental cements and other dental fillings |
3006.40.10 |
12 |
Bone reconstruction cements |
3006.40.20 |
13 |
First-aid boxes and kits; wound care kits; |
3006.50.00 |
14 |
Gel preparations designed to be used in human medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments (for example, ultrasound gel, vaginal gel; viscoeclastic solution used for phaco-emulsification, etc.) |
3006.70.00 |
15 |
Appliances identifiable for ostomy use |
3006.91.00 |
16 |
Denture fixative pastes and powders |
3306.10.10 |
17 |
Solutions used to soak, clean, rinse and store contact lens |
3307.90.50 |
18 |
Medical X-ray films |
3701.10.00 |
19 |
X-ray panel detector |
3701.99.90 |
20 |
Solutions and chemicals used to sterilize medical instruments and equipment |
3808.94.90 |
21 |
– Plates, sheets, film, foil and strip of plastics impregnated or coated with diagnostic reagents |
3822.00.10 |
22 |
Paperboard, cellulose wadding and web of cellulose fibres impregnated or coated with diagnostic reagents |
3822.00.20 |
23 |
Other diagnostic reagents (for example, test trips, test plate, reagents, in vitro calibration solutions, in vitro control materials, etc.) |
3822.00.90 |
24 |
Other articles of plastics (for example, cuvette, conical probes, sterilization tray; transfer sets, lines; post-surgical splints; fixation masks; catheter clamps, circuit; catheter holder adhesive patches; urine drainage bags; bags containing waste fluid from peritoneal filtration; test tube containing antifreeze; sterilization pouches, paperless instrument containers; banded plastic bags; endoscopic camera protective bags; colonoscopic specimens bags, etc.) |
3926.90.39 |
25 |
Condoms |
4014.10.00 |
26 |
Surgical gloves |
4015.11.00 |
27 |
Examination gloves |
4015.19.00 |
28 |
Packing containers used for sterilization of medical instruments, in plastic and paper bags (containing more paper), consisting of two sides (plastic coated on one side and paper coated on the reverse side), with 3 edges properly sealed and the fourth edge having an adhesive strip to seal the bag. Put up in packings for retail sale. |
4819.50.00 |
29 |
Products used for sterilization of medical instruments, in the form of squeezed tubes, consisting of two sides (paper coated on one side and polyester coated on the reverse side), with 2 edges properly sealed, put up in rolls. |
4823.90.99 |
30 |
Stockings for varicose veins, of synthetic fibres |
6115.10.10 |
31 |
Surgical gowns |
6211.43.10 |
32 |
Compression garments of cotton of a kind used for the treatment of scar tissue and skin grafts |
6212.90.11 |
33 |
Compression garments of other textile materials of a kind used for the treatment of scar tissue and skin grafts |
6212.90.91 |
34 |
Surgical masks |
6307.90.40 |
35 |
Medical or surgical sterilizers (for example, steam sterilizers; low-temperature plasma sterilizers, etc.) |
8419.20.00 |
36 |
Centrifuges used for medical diagnosis, testing and screening |
8421.19.90 |
37 |
Wheelchairs, wagons and similar vehicles specially designed for disabled persons, whether or not motorized |
8713.10.00 |
38 |
Contact lens (nearsightedness, farsightedness, astigmatism) |
9001.30.00 |
39 |
Surgical loupes, dermoscopes |
9002.90.90 |
40 |
Corrective spectacles |
9004.90.10 |
41 |
Surgical miroscopes |
9011.80.00 |
42 |
CO2 laser treatment projector |
9013.20.00 |
43 |
Electro-cardiographs |
9018.11.00 |
44 |
Medical Ultrasonic scanning apparatus (for example, ultrasonic diagnostic scanner; ultrasonic bone densitometer; ultrasonic fetal heart detector, high-intensity ultrasound equipment system for tumor treatment, etc.) |
9018.12.00 |
45 |
Magnetic resonance imaging apparatus |
9018.13.00 |
46 |
Scintigraphic apparatus |
9018.14.00 |
47 |
Patient monitors; bilirubin meters; encephalographs; electro-mechanical machine; endoscopic diagnostic system; respiratory function meter/analyzer; surgical positioning equipment and apparatus for functional exploratory examination or for checking physiological parameters |
9018.19.00 |
48 |
Ultra-violet or infra-red ray apparatus |
9018.20.00 |
49 |
Disposable syringes |
9018.31.10 |
50 |
Electric syringes, infusion pump |
9018.31.90 |
51 |
Tubular metal needles and needles for sutures; surgical metal needles; lancing devices and lancets used to obtain blood and body fluids; needles for artificial kidney system; intravenous cannulae |
9018.32.00 |
52 |
Urinary catheters |
9018.39.10 |
53 |
Catheters, cannulae and the like (for example, catheterization instruments; platelets pooling kits and kits for separating leukocytes; bloodlines; intravenous cannulae used for blood transfusion; stomach tube; feeding tube; blood sampling devices; lines for electric syringes; cannulae, catheters, etc.) |
9018.39.90 |
54 |
Dental drill engines, whether or not combined on a single base with other dental equipment |
9018.41.00 |
55 |
Other ophthalmic instruments and appliances (for example, automatic refractometer; retinal power meter; retinal scanners/fundus fluorescence scanner; ophthalmologic surgery system (Excimer Laser, Femtosecond Laser, Phaco, vitreous cutter, corneal flap microkeratome); laser treatment machine used for ophthalmology; express Glaucoma filtration device, etc.) |
9018.50.00 |
56 |
Intravenous administration sets, vein display instrument |
9018.90.20 |
57 |
Electronic instruments and appliances used in medical, surgical or dental sciences (for example, cardiac defibrillators; electric scalpels; ultrasonic scalpels; laser scalpels; anesthesia machine and ventilators; ventilators; infant incubators; lithotripsy system; dialysis equipment; cryosurgery equipment; cardiopulmonary bypass machine; liver filtering machines; hemodialysis machines, peritoneal dialysis machines for patients with renal failure; system of equipment for prostate surgery, etc.) |
9018.90.30 |
58 |
Medical equipment and instruments that are classified under the heading 9018 but yet to be included in Vietnam’s nomenclature of exports and imports and nomenclature enclosed with this Circular. |
9018.90.90 |
59 |
Orthopaedic or splints and other fracture appliances |
9021.10.00 |
60 |
Artificial teeth |
9021.21.00 |
61 |
Dental fittings |
9021.29.00 |
62 |
Artificial joints |
9021.31.00 |
63 |
Other artificial parts of the body |
9021.39.00 |
64 |
Hearing aids, excluding parts and accessories |
9021.40.00 |
65 |
Pacemakers for stimulating heart muscles, excluding parts and accessories |
9021.50.00 |
66 |
other appliances which are worn or carried or implanted in the body, to compensate for a defect or disability (for example, coronary stents; embolization beads, inferior vena cava filters, vascular closure devices; artificial intraocular lens, etc.) |
9021.90.00 |
67 |
Computed tomography apparatus |
9022.12.00 |
68 |
Diagnostic or therapeutic equipment for dental uses |
9022.13.00 |
69 |
Apparatus based on the use of X-rays for diagnosis or treatment, for medical or surgical uses |
9022.14.00 |
70 |
Apparatus based on the use of X-rays or of alpha, beta or gamma radiations for medical, surgical or dental uses, including radiography or radiotherapy apparatus (for example, Cobalt machine for cancer treatment, linear accelerator for cancer treatment, gamma scalpels of various kinds, brachytherapy equipment of various kinds, etc.) |
9022.21.00 |
71 |
Diagnostic equipment with radioactive isotopes (PET, SPECT, thyroid uptake system I130, I131) |
9022.90.90 |
72 |
Electronic thermometers |
9025.19.19 |
73 |
Mercury medical thermometers |
9025.19.20 |
74 |
Electrically operated apparatus for physical or chemical analysis for medical uses (for example, biochemical analyzers; electrolyte and blood gas analyzers; hematology analyzers; coagulation meters; erythrocyte sedimentation rate meters; Elisa test system; blood group analyzers; cell extraction units; platelet aggregation and functional analysis meters; bacteria and virus identifiers; immunological analyzers; bacterial and viral load monitoring devices; blood glucose meters, etc.) |
9027.80.30 |
75 |
Dentists’ chairs and parts thereof |
9402.10.10 |
76 |
Furniture specially designed for medical or surgical purposes (for example, electronically controlled hospital beds; operating tables; emergency beds, resuscitative beds; hospital bedside cabinets; specialized emergency carts; blood collection chairs; transfusion chairs, etc.) |
9402.90.10 |
77 |
Commodes |
9402.90.20 |
78 |
Ceiling operating lamps |
9405.10.20 |
79 |
Table or bed operating lamps |
9405.20.10 |
80 |
Examination lamps |
9405.20.90 |
81 |
Surgical lamps |
9405.40.91 |
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