CLA-2 CO:R:C:M 951712 DWS
Mr. William L. O'Connor, Jr.
A.N. Deringer, Inc.
Building 880
Burlington International Airport
South Burlington, VT 05401
RE: Revocation of NY 859830; "Pacemaker Analyzer";
Chapter 90, Note 2(a); 9021.90.40
Dear Mr. O'Connor:
We have been asked to review NY 859830, dated February 13,
1991, in which the Area Director of Customs, New York Seaport,
advised you of the classification of the "Pacemaker Analyzer"
(Model PMA-1) under the Harmonized Tariff Schedule of the United
States (HTSUS). The merchandise was classified under subheading
9021.90.40, HTSUS, which provides for: "[h]earing aids and other
appliances which are worn or carried, or implanted in the body,
to compensate for a defect or disability; parts and accessories
thereof: [o]ther: [p]arts and accessories for hearing aids and
for pacemakers for stimulating heart muscles."
FACTS:
The "Pacemaker Analyzer" is designed for use as a universal
analyzer and tester for all types of external cardiac pacemakers
including invasive and non-invasive types. The microprocessor-
based analyzer enables measurement and display of pacing pulse
rate, height and width, A-V interval, refractory period, RST wave
sensitivity, long term stability, and susceptibility to 50/60 Hz
interference. The unit is not to be used on a pacemaker
connected to a patient.
ISSUE:
What is the proper classification of the "Pacemaker
Analyzer" under the HTSUS?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relative section
or chapter notes.
Under the erroneous impression that the "Pacemaker Analyzer"
was used to assess the performance of a pacemaker connected to a
patient, Customs in New York classified it as an accessory for a
pacemaker under subheading 9021.90.40, HTSUS.
Chapter 90, note 2(a), HTSUS, states that:
[p]arts and accessories which are goods included in any of
the headings of this chapter or of chapter 84, 85 or 91
(other than heading 8485, 8548 or 9033) are in all cases
to be classified in their respective headings.
While the "Pacemaker Analyzer" is an accessory for a
pacemaker, its main purpose is to measure the functioning of a
pacemaker. It is our position that the "Pacemaker Analyzer" is
specifically classifiable as a measuring instrument under
subheading 9031.80.00, HTSUS, which provides for: "[m]easuring or
checking instruments, appliances and machines, not specified or
included elsewhere in this chapter: [o]ther instruments,
appliances and machines."
Therefore, under chapter 90, note 2(a), HTSUS, the
"Pacemaker Analyzer" is classifiable under subheading 9031.80.00,
HTSUS.
HOLDING:
The "Pacemaker Analyzer" is classifiable under subheading
9031.80.00, HTSUS, which provides for: "[m]easuring or checking
instruments, appliances and machines, not specified or included
elsewhere in this chapter: [o]ther instruments, appliances and
machines." The general, column one rate of duty is 4.9 percent
ad valorem.
Under chapter 90, note 2(a), HTSUS, NY 859830 is revoked.
This revocation is issued under section 177.9(d), Customs
Regulations [19 CFR 177.9(d)]. It is not to be applied
retroactively to NY 859830 [19 CFR 177.9(d)(2)], and will not,
therefore, affect past transactions for the importation of your
merchandise under that ruling. However, for the purposes of
future transactions in merchandise of this type, the above cited
ruling will not be valid precedent. We recognize that pending
transactions may be adversely affected by this revocation, in
that current contracts for importations arriving at a port
subsequent to this decision will be classified pursuant to them.
If such a situation arises, you may, at your discretion notify
this office and apply for relief from the binding effects of this
decision as may be warranted by the circumstances.
Sincerely,
John Durant, Director
Commercial Rulings Division