CLA-2 CO:R:C:M 952358 LTO
Area Director
U.S. Customs Service
J.F.K. Airport
Building 178
Jamaica, New York 11430
RE: X-Ray Image Intensifier Tubes; HQ 951063/HQ 088755 modified;
EN 90.22
Dear Sir:
This is in reference to HQ 951063, dated June 25, 1992,
which concerned the classification of X-Ray Image Intensifier
Tubes under the Harmonized Tariff Schedule of the United States
(HTSUS). We have been asked to reconsider this ruling.
FACTS:
The articles subject to this reconsideration are X-ray image
intensifier tubes. The tubes amplify X-rays into visible light
in medical and surgical uses such as fluoroscopy, fluorography,
cardiography and angiography. In HQ 951063, the tubes were
classified as apparatus based on the use of X-rays for medical,
surgical, dental or veterinary uses, under subheading 9022.11.00,
HTSUS.
ISSUE:
Whether the X-ray image intensifier tubes are classifiable
as apparatus based on the use of X-rays for medical, surgical,
dental or veterinary uses under the HTSUS.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) to the HTSUS - 2 -
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 . . . ."
In HQ 951063, we held that the X-ray image intensifier tubes
were "apparatus" of chapter 90, and, as such, classifiable under
Heading 9022, HTSUS, rather than under Heading 8540, HTSUS
(thermonic, cold cathode or photocathode tubes) (citing HQ
088755, dated June 2, 1992, wherein this office first considered
the above issue). The determination that the articles in
question are "apparatus" of Heading 9022, HTSUS, is not in
dispute. (Thus, because the tubes are Heading 9022, HTSUS,
"apparatus," they are not excluded from chapter 90 by note 2(a)
to Chapter 90.) The dispute lies at the subheading level.
The provisions in question are as follows:
Apparatus based on the use of X-rays or alpha, beta or
gamma radiations, whether or not for medical, surgical,
dental or veterinary uses, including radiography or
radiotherapy apparatus, X-ray tubes and other X-ray
generators, high tension generators, control panels and
desks, screens, examination or treatment tables, chairs
and the like; parts and accessories
9022.11.00 Apparatus based on the use of
X-rays . . . [f]or medical,
surgical, dental or veterinary
uses
* * * * * * * * * * * * *
9022.90.20 Other, including parts and
accessories . . . [o]ther
apparatus
GRI 6 states that "the classification of goods in the
subheadings of a heading shall be determined according to the
terms of those subheadings and any related subheading notes and,
mutatis mutandis, to the above rules . . . [emphasis in
original]."
The Harmonized Commodity Description and Coding System
Explanatory Note (EN) for Heading 9022, pgs. 1500-1502, breaks
the heading down into the following categories:
(I) Apparatus based on the use of X-rays;
(II) Apparatus based on the use of alpha, beta or
gamma radiations;
- 3 -
(III) X-ray tubes and other X-ray generators, high
tension generators, control panels and desks,
screens, examination or treatment tables,
chairs and the like.
EN 90.22, pg. 1500, states that the fundamental element of
apparatus based on the use of X-rays "is the unit containing the
X-ray generating tube or tubes. This unit, which is usually
suspended or mounted on a pedestal or other support with a
directing or elevating mechanism, is fed with appropriate
voltages from special equipment consisting of an assembly of
transformers, rectifiers, etc."
The articles in question are not covered by the above note,
which describes a unit incorporating X-ray generating tubes.
Thus, while the tubes are "apparatus" of Heading 9022, HTSUS,
they are not classifiable as "apparatus based on the use of X-
rays" under subheading 9022.11.00, HTSUS. Rather, they fall to
subheading 9022.90.20, HTSUS, which describes other apparatus.
HOLDING:
The X-ray image intensifier tubes are classifiable under
subheading 9022.90.20, HTSUS, which provides for "[a]pparatus
based on the use of X-rays or alpha, beta or gamma radiations,
whether or not for medical, surgical, dental or veterinary uses,
including radiography or radiotherapy apparatus, X-ray tubes and
other X-ray generators, high tension generators, control panels
and desks, screens, examination or treatment tables, chairs and
the like; parts and accessories . . . [o]ther, including parts
and accessories . . . [o]ther apparatus." The corresponding duty
rate for articles of this subheading is 2.1% ad valorem.
EFFECT ON OTHER RULINGS:
HQ 088755, dated June 2, 1992, and HQ 951063, dated June 25,
1992, are hereby modified pursuant to section 177.9(d) of the
Customs Regulations [19 CFR 177.9(d)].
Sincerely,
John Durant, Director
Commercial Rulings Division
cc: District Director of Customs, Seattle, Washington