CLA-2 RR:CR:GC 962048 HMC
Mr. Jay A. Charkow
International Tariff Management, Inc.
127 Scott Road
Waterbury, CT 06705
RE: Konica Medical Laser Imaging System, Model Li-21; Other Electro-Medical Instruments and Appliances; NY 818896, Revoked.
Dear Mr. Charkow:
This is in response to your letter, dated July 6, 1998, on behalf of Konica Medical Corporation, requesting reconsideration of New York Ruling Letter 818896, dated February 20, 1996. In NY 818896, Customs classified the Konica medical laser imager, model Li-21, under subheading 9033.00.00 of the Harmonized Tariff Schedule of the United States (HTSUS), as accessories (not specified or included elsewhere in this chapter) for machines, appliances, instruments or apparatus of chapter 90. Pursuant to section 625(c)(1), Tariff Act of 1930 [19 U.S.C. 1625(c)(1)], as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103 182, 107 Stat. 2057 (1993), notice of the proposed revocation of NY 818896 was published on June 23, 1999, in the Customs Bulletin, Volume 33, Number 25. No comments were received in response to the notice.
FACTS:
The merchandise is the Konica medical laser imager, model Li-21 (“laser imager”). The laser imager has an electrical control unit or controller, a laser unit, supply film magazines, a print unit and a receive unit. Using modality interface boards, the controller receives video and/or digital signals sent by diagnostic equipment, such as computed tomography (CT) scanners, magnetic resonance imaging machines (MRI), and sonograms, from any location in a hospital. The controller configures the analog signals into digital images in paginated format and then transmits the images to the imager. Once received, the imager records the configured images onto a special negative film. A separate film processing unit conducts the actual job of developing the film. The laser imager may be imported by itself or with connectors (models LD-7, LD9 and/or LD-10) and a film processing unit (model SRX-501A). This ruling does not cover the classification of the connectors or the film processing unit.
The HTSUS provisions under consideration are as follows:
8471 Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded from and machines for processing such data, not elsewhere specified or included:
8471.60 Input or output units, whether or not containing storage units in the same housing:
Other:
Printer units:
Assembled units incorporating at least the media transport, control and print mechanisms:
Laser:
8471.60.52 Other.
* * * *
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:
9018.90 Other instruments and appliances and parts and accessories thereof:
Other:
Electro-medical instruments and appliances and parts and accessories thereof:
Other:
9018.90.75 Other.
* * * *
9033.00.00 Parts and accessories (not specified or included elsewhere in this chapter) for machines, appliances, instruments or apparatus of chapter 90.
ISSUE:
Whether the laser imager is classifiable as parts and accessories (not specified or included elsewhere in chapter 90) for machines, appliances, instruments or apparatus of chapter 90 under subheading 9033.00.00, HTSUS, or, as other electro-medical instruments and appliances under subheading 9018.90.75, HTSUS.
LAW AND ANALYSIS:
Merchandise is classifiable under the HTSUS in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6.
NY 818896, dated February 20, 1996, classified the merchandise under subheading 9033.00.00, HTSUS, as parts and accessories (not specified or included elsewhere in this chapter) for machines, appliances, instruments or apparatus of chapter 90. In your letter, you contend that the laser imager is a printer and that, by application of Chapter 90, Note 2(a), it is classifiable under subheading 8471.60.52, HTSUS, as a printer unit. We disagree with the classification provided in NY 818896 and with your proposed classification of the subject merchandise. It is our view that the laser imager is described by heading 9018, HTSUS. Heading 9018 includes instruments and appliances used in medical surgical, dental or veterinary sciences..., other electro-medical apparatus and sight-testing instruments.
The Harmonized Commodity Description And Coding System Explanatory Notes (EN’s) constitute the official interpretation of the Harmonized System. While not legally binding on the contracting parties, and therefore not dispositive, the EN’s provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise under the System. Customs believes the EN’s should always be consulted. See T.D. 89 80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).
General EN (I) to Chapter 90, at page 1576, states that Chapter 90
covers a wide variety of instruments and apparatus which are, as a rule, characterized by their high finish and high precision. Most of them are used mainly for scientific purposes (laboratory research work, analysis, astronomy, etc.), for specialized technical or industrial purposes (measuring or checking, observation, etc.) or for medical purposes.
EN 90.18, at page 1609, states that heading 9018 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, midwives), either to make a diagnosis, to prevent or treat an illness or to operate, etc.
The evidence provided suggests that the laser imager is principally used in a hospital or professional practice for processing radiology films. See Additional U.S. Rule of Interpretation 1(a). The subject merchandise is designed to convert analog signals received from various diagnostic units, such as ultrasound and MRI machines, into digitized signals. The imager produces negatives which are subsequently developed into “x-ray” films by the film processing unit. As such, the merchandise is an appliance used in the medical science, described by heading 9018.
It was suggested that the laser imager is classifiable under subheading 9018.19.95, HTSUS, as other electro-diagnostic apparatus. It is our position that the subject merchandise is not an electro-diagnostic apparatus. We find instead that the Konica medical laser imager, model Li-21, is an electro-medical apparatus classifiable under subheading 9018.90.75, HTSUS. In HQ 961998, dated May 7, 1999, we consulted the Webster’s II New Riverside University Dictionary 372 (1988) and the Dorland’s Illustrated Medical Dictionary 458 (28th ed.) to obtain a definition of the terms “diagnostic” and “diagnosis.” We noted that the term “diagnosis” is defined as “the act or process of identifying or determining the nature of a disease by way of examination.” In this instance, the laser imager is not a device that is itself used for examination, like a MRI or sonogram.
Since the laser imager is an article described by heading 9018, HTSUS, heading 8471 is precluded from consideration (see Section XVI, Note 1(m), HTSUS, which states that the Section, which includes Chapter 84, does not cover articles of Chapter 90) and subheading 9033.00.00, HTSUS, is inapplicable. See HQ 960262 and HQ 960292, both dated October 20, 1998, for a similar conclusion. Accordingly, NY 818896 is revoked.
HOLDING:
Konica medical laser imager, model Li-21 is classifiable under subheading 9018.90.75, HTSUS, as “Electro-medical instruments and appliances and parts and accessories thereof: Other: Other.”
EFFECT ON OTHER RULINGS:
NY 818896, dated February 20, 1996, is revoked. In accordance with 19 U.S.C. 1625 (c)(1), this ruling will become effective 60 days after its publication in the CUSTOMS BULLETIN.
Sincerely,
John Durant, Director
Commercial Rulings Division