CLA-2 CO:R:C:M 954174 LTO
Mr. Reinhard T. Stipp
Advanced Modular Equipment Systems Inc.
11831-79 A Avenue
Delta, BC, Canada V4C 7H8
RE: Ceiling Services Units (DVE 8031 and 8032); NY 874970; HQ
087704; heading 7326; chapter 90, note 2
Dear Mr. Stipp:
This is in response to your letter of April 1, 1993, to the
Area Director of Customs, New York Seaport, requesting the
classification of Ceiling Services Units (DVE 8031 and 8032)
under the Harmonized Tariff Schedule of the United States
(HTSUS). Your letter has been referred to this office for a
response.
FACTS:
The articles in question are Ceiling Services Units, which
are used in hospital operating rooms and intensive care units.
They consist of a ceiling fixture, support system, pendant head
with add-on modules and an equipment carrier. The support system
may consist of a fixed vertical support pipe, a single support
arm or double support arms. The pendant head contains seven
module slots which can be outfitted with add-on modules for the
following functions: (1) electric power with potential
equalizing ground; (2) oxygen, compressed air, nitrous oxide; (3)
vacuum, anesthesia gas scavenging; (4) compressed air for
pneumatic tools; (5) data processing; (6) telephone connection;
and (7) nurse call.
In NY 874970, dated June 17, 1992, similar, non-motorized
units (DVE 4000 Ceiling Services Units) were held to be
classifiable, according to GRI 3(b), under subheading 7326.90.90,
HTSUS, which provides for other articles of iron or steel.
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ISSUE:
Whether the ceiling services units are classifiable as other
articles of iron or steel under subheading 7326.90.90, 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 . . . ."
It has been suggested that the ceiling services units are
"accessories" that are classifiable in chapter 90. In HQ 087704,
dated September 27, 1990, this office considered the
classification of "accessories" under the HTSUS, and stated as
follows:
The term "accessory" is not defined in either the
tariff schedule or the Explanatory Notes. An
accessory is generally an article which is not
necessary to enable the goods with which it is
used to fulfill their intended function. An
accessory must be identifiable as being intended
solely or principally for use with a specific
article. Accessories are of secondary importance,
not essential in and of themselves. They must,
however, somehow contribute to the effectiveness
of the principal article (e.g., facilitate the use
or handling of the principal article, widen the
range of its uses, or improve its operation).
The ceiling services units are not necessary to enable the
instruments with which they are used to fulfill their intended
function, as the instruments would operate and handle effectively
when plugged to ordinary wall outlets. However, by placing all
instrumentation on a single base, the units facilitate the use of
a room without the inconvenience of cluttering the floor with
connecting cables and hoses. The units also create more space
around the center of activity for attendants and observers,
thereby making more efficient utilization of work space. Thus,
while the units do not improve the operation of any single
instrument, they contribute to the effectiveness of all the
instruments with which they are used. Accordingly, it is our
opinion that the units in question are "accessories" for articles
of chapter 90.
Note 2 to chapter 90 governs the classification of parts and
accessories for machines, apparatus, instruments or articles of - 3 -
chapter 90. It states that they 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 . . . 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;
(c) All other parts and accessories are to be
classified in heading 9033.
The ceiling services units are not "goods included" in any
chapter 84, 85, 90 or 91 heading, nor are they principally used
with a number of machines, instruments or apparatus of a single
chapter 90 heading. For example, the units can be used in an
operating room with instruments of heading 9018, HTSUS, as well
as, in an intensive care unit with instruments of heading 9019,
HTSUS. Thus, it is necessary to resort to note 2(c).
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.
With regard to note 2(c), the general EN to chapter 90, pg.
1457, states that "[p]arts or accessories suitable for use with
several categories of machines, appliances, instruments or
apparatus falling in different headings of this Chapter are
classified in heading 90.33 . . . [emphasis in original]."
Accordingly, the units in question are classifiable under
subheading 9033.00.00, HTSUS.
HOLDING:
The motorized and non-motorized ceiling services units are
classifiable under subheading 9033.00.00, HTSUS, which provides
for parts and accessories not specified or included elsewhere in
this chapter for machines, appliances, instruments or apparatus
of chapter 90. The corresponding rate of duty for articles of
this subheading is 4.9% ad valorem.
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EFFECT ON OTHER RULINGS:
NY 874970, dated June 17, 1992, which concerned the
classification of non-motorized ceiling services units, is
modified accordingly.
Sincerely,
John Durant, Director