CLA-2 CO:R:C:M 952672 LTO
Mr. Paul E. Linet
360 Massachusetts Avenue
Suite 105
Acton, Massachusetts 01720
RE: Outer tube sub-assemblies for videoendoscopes; mounted
objective lenses; parts; reconsideration of PC 871835;
heading 9018; EN 90.02; EN 90.18; Chapter 90, Note 2
Dear Mr. Linet:
This is in response to your letter of September 23, 1992,
requesting reconsideration of Pre-Entry Classification 871835,
dated April 8, 1992, which concerned the classification of outer
tube sub-assemblies for videoendoscopes under the Harmonized
Tariff Schedule of the United States (HTSUS). Additional
information was provided in a letter dated February 4, 1993, from
the President of Henke Sass Wolf of America, Inc.
FACTS:
The article in question is the outer tube sub-assembly that
is used in constructing a finished, rigid videoendoscope. The
videoendoscope is comprised of three major sections: a needle
assembly, a focusing assembly and an optical assembly. The
needle assembly includes the outer tube sub-assembly, a complete
set of lenses (negative lens, field lens and relay lenses) and
various mechanical pieces. The outer tube sub-assembly consists
of a metal tube which contains a series of glass lenses (called a
"relay lens system," because they relay an image along the length
of the tube), which are not assembled into the sub-assembly until
after importation. A bundle of optical fibers is arranged
outside the lenses to convey light from an external light source
into the area being viewed. The needle assembly is a means of
connecting the outer tube sub-assembly to the other necessary
components used to produce the videoendoscope. The proximal end
of the videoendoscope is designed to couple directly to a video - 2 -
camera to complete an electronic visualization system.
In rigid endoscopes, an image is captured by the "field
lens" and relayed along the length of the tube by a series of
"relay lenses." The image reappears at the "field stop," and is
transferred onto the imaging chip (CCD, or Charge Coupled Device)
by "coupling lenses." The CCD converts the optical image into
electrical signals, which are then processed by the video camera
electronics for display on a monitor. Illumination of the scene
being viewed is provided by either LED's (Light Emitting Diodes)
or a tiny light bulb at the tip of the endoscope, or by optical
fibers which run from the "sidearm" to the tip of the scope and
are supplied with light from an external source.
The videoendoscope enables the medical profession to move
from "open surgery" to minimally invasive surgery (MIS), in which
the physician's hands remain outside the patient's body. The
videoendoscope is a component of an electronic visualization
system. This system is used to convey an image by a light
source, which is transmitted by the outer tube sub-assembly
through a relay lens system, and captured by a video camera and
ultimately displayed on a video screen.
In PC 871835, the outer tube sub-assembly was held to be
classifiable under subheading 9018.90.20, HTSUS, which provides
for other parts and accessories of medical instruments and
appliances. You contend that the article in question is
classifiable as a part of a mounted objective lens for cameras
under subheading 9002.11.80, HTSUS, or alternatively, under
subheading 9033.00.00, HTSUS, as a part for a chapter 90
instrument, not specified or included elsewhere.
ISSUE:
Whether the article in question is classifiable as a part
for mounted objective lenses, which are parts of or fittings for
instruments or apparatus, under heading 9002, 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 headings at issue are as follows:
9002 Lenses, prisms, mirrors and other optical
elements, of any material, mounted, being - 3 -
parts of or fittings for instruments or
apparatus, other than such elements of
glass not optically worked; parts and
accessories thereof
* * * * * * * * * * * * *
9018 Instruments and appliances used in medical,
surgical, dental or veterinary sciences,
including scintigraphic apparatus, other
electro-medical apparatus and sight-testing
instruments; parts and accessories thereof
The Harmonized Commodity Description and Coding System
Explanatory Notes (EN) constitute the Customs Co-operation
Council's official interpretation of the Harmonized System.
While not legally binding, the ENs provide a commentary on the
scope of each heading of the Harmonized System, and are generally
indicative of the proper interpretation of these headings.
EN 90.02, pg. 1461, states that Heading 9002, HTSUS, covers
lenses of heading 9001, HTSUS, "when in a permanent mounting
(viz., fitted in a support or frame, etc.) suitable for fitting
to an apparatus or instrument. The articles of the heading are
mainly designed to be incorporated with other parts to form a
specific instrument or part of an instrument."
It is our opinion that the outer tube sub-assembly falls
within the above description. The sub-assembly provides a
permanent support or frame for the complete set of lenses
(negative, field and relay lenses), which are dispersed
throughout the entire sub-assembly. The lenses are assembled
into the article in question after importation. The outer tube
sub-assembly is designed to be incorporated with other parts, the
lenses, to form a part of an instrument, a videoendoscope.
The function of the outer tube sub-assembly is to provide a
housing for a series of lenses, and the sub-assembly is a part of
a videoendoscope. Thus, the fact that the "head" of the sub-
assembly provides the means to mount the needle assembly to the
focusing assembly, and that the assembly contains a bundle of
optical fibers, which run from the "sidearm" to the tip of the
scope, to convey light from an external source, does not, in our
opinion, take the article in question beyond the scope of heading
9002, HTSUS.
EN 90.18, pg. 1487, states that heading 9018, HTSUS, "covers
a very wide range of instruments and appliances which, in the
vast majority of cases, are used only in professional practice
(e.g., by doctors, surgeons, dentists, veterinary surgeons, - 4 -
midwives), either to make a diagnosis, to prevent or treat an
illness or to operate, etc." The note further provides that
heading 9018, HTSUS, covers endoscopes, as well as, parts
thereof.
Note 2 to chapter 90, which governs the classification of
parts of chapter 90, provides as follows:
(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, or
with a number of machines, instruments or
apparatus of the same heading . . . are to be
classified with the machines, instruments or
apparatus of that kind [emphasis added].
The outer tube sub-assembly is not a "good included" in any
chapter 84, 85, 90 or 91 heading. Thus, note 2(b) to chapter 90
governs its classification. While it can be argued that the sub-
assembly is suitable for use solely or principally with an
instrument of heading 9018, HTSUS, it is our opinion that it is
most identifiable as a part that is suitable for use solely or
principally with the apparatus of heading 9002, HTSUS. However,
we disagree with your contention that the sub-assembly is
classifiable as a part for mounted objective lenses for cameras,
as it is not the type of mounting contemplated by subheading
9002.11.80, HTSUS. The outer tube sub-assembly is classifiable
as a part for other mounted objective lenses under subheading
9002.19.00, HTSUS.
HOLDING:
The outer tube sub-assembly is classifiable under subheading
9002.19.00, HTSUS, which provides for parts for other mounted
objective lenses. The corresponding rate of duty for articles of
this subheading is 6.6% ad valorem.
The portion of PC 871835, dated April 8, 1992, that relates
to the above merchandise, is revoked.
Sincerely,
John Durant, Director