CLA-2 CO:R:C:M 956791 KCC
Jean A. Vzina, M.D.
President and Medical Advisor, Octostop Inc.
Casier Postal 1476 Succ.
St-Laurent, Montral, Qc.,
Canada H4L 4Z1
RE: "Slow Slope" and "Little Prism" X-ray absorption filters;
accessories; Note 2(b), Chapter 90; apparatus based on the
use of X-rays; HRL 087704 and 955025
Dear Doctor Vzina:
This is in regards to your letter dated June 23, 1993, to
Customs in Champlain, New York, regarding the tariff classification
of "Slow Slope" and "Little Prism" X-ray absorption filters under
the Harmonized Tariff Schedule of the United States (HTSUS). A
product instruction brochure was submitted for our examination.
We regret the delay in responding to your request.
FACTS:
The "Slow Slope" and "Little Prism" X-ray absorption filters
are silicone rubber compensating filters used to even out the
density of an X-ray film which would otherwise be highly over
penetrated or under penetrated. The "Slow Slope is placed under
the hands, wrists or feet, or over the feet. The "Little Prism"
may be placed on the collimator of the X-ray machine or used at
the patient.
ISSUE:
Whether the "Slow Slope" and "Little Prism" X-ray absorption
filters are classified as other parts and accessories of apparatus
based on the use of X-rays under subheading 9022.90.60, HTSUS.
LAW AND ANALYSIS:
The classification of merchandise under the HTSUS is governed
by the General Rules of Interpretation (GRI's). GRI 1, HTSUS,
states, in part, that "for legal purposes, classification shall be
determined according to terms of the headings and any relative
section or chapter notes...." Heading 9022, HTSUS, provides for:
Apparatus based on the use of X-rays or of 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 thereof....
With regard to the classification of parts and accessories
for machines, apparatus, instruments or articles of Chapter 90,
HTSUS, Note 2, Chapter 90, HTSUS, 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;
(c) All other parts and accessories are to be classified in
heading 9033.
Because the "Slow Slope" and "Little Prism" X-ray absorption
filters are not goods included in any heading of Chapter 84, 85,
90 or 91, HTSUS, it is necessary to resort to Note 2(b), Chapter
90, HTSUS. You contend that the articles at issue are specially
designed accessories that are solely or principally used with the
apparatus of heading 9022, HTSUS.
The term "accessory" is not defined in either the tariff
schedule or the Explanatory Notes of the Harmonized Commodity
Description and Coding System. 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 or subordinate
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).
See, Headquarters Ruling Letter (HRL) 087704 dated September 27,
1990.
The "Slow Slope" and "Little Prism" X-ray absorption filters
are not necessary to enable the X-ray apparatus with which it is
used to fulfill its intended function. However, the articles at
issue are designed to increase the quality of the X-ray, thereby
contributing to the effectiveness of the X-ray apparatus. Based
on the information presented, we are of the opinion that the "Slow
Slope" and "Little Prism" X-ray absorption filters are principally
used with the apparatus of heading 9022, HTSUS, and are, therefore,
classified under subheading 9022.90.60, HTSUS, as accessories of
apparatus based on the use of X-rays. See also, HRL 955025 dated
April 29, 1994.
HOLDING:
The "Slow Slope" and "Little Prism" X-ray absorption filters
are classified as other parts and accessories of apparatus based
on the use of X-rays under subheading 9022.90.60, HTSUS. The
corresponding rate of duty for articles of this subheading is 2.1
percent ad valorem.
Sincerely,
John Durant, Director