CLA-2 OT:RR:CTF:TCM H178917 ARM
Mr. Jack D. Mlawski
Galvin & Mlawski
470 Park Avenue South
Suite 200 – South Tower
New York, NY 10016-6819
RE: Revocation of HQ 965968; classification of dental lamps
Dear Mr. Mlawski:
This is in reference to Headquarters Ruling Letter (HQ) 965968, issued to you on behalf of your client, Takara Belmont USA, on December 16, 2002, by Customs and Border Protection (CBP), affirming our decision in New York Ruling Letter (NY) I81051, dated May 13, 2002. In both rulings, CBP classified the “X-Calibur-HLU” dental light and the “Clesta Dental Lights,” Models 501 (AL-501T), 2530 and 2535, in subheading 9405.40.60, Harmonized Tariff Schedule of the United States (HTSUS), as other lamps and lighting fittings. In light of the recent Court of International Trade (CIT) decision in Trumpf Medical Systems, Inc. v. United States, 753 F. Supp. 2d 1297 (Ct. Int'l Trade 2010), we are revoking this decision.
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), a notice was published in the CUSTOMS BULLETIN, Volume 48, No. 30, on July 30, 2014, proposing to revoke HQ 965968 and proposing to revoke any treatment accorded to substantially identical transactions. No comments were received in response to the proposed notice.
FACTS:
In HQ 965968, the subject merchandise, was 4 models of dental lamps: the “X-Calibur-HLU” dental light and the “Clesta Dental Lights,” Models 501 (AL-501T), 2530 and 2535.
The “X-Calibur-HLU” dental light was described as a dental halogen lamp that is designed for mounting onto a dentist chair. The lamp features a two-piece adjustable aluminum arm that measures approximately 43 inches long. One end of the arm is inserted into the aluminum housing of the transformer with a heavy gauge unfinished light cord and fitted bottom socket for accommodating the steel pole through its adapter. The other end of the arm is affixed to an adjustable aluminum bar, measuring approximately six inches in length with a U-shaped holder for the bulb’s housing. This housing measures approximately 10 1/2 inches wide. It has a plastic slotted body with lateral handles, a quartz halogen bulb with a cylinder-like metal protector, a concave glass reflector, plastic frontal lens and plastic on/off switch. The lamp is imported without the pole which attaches it to a dental delivery system.
The three models of “Clesta Dental Lights,” were described as being similar in most respects to the X-Calibur-HLU except that all three Clesta lights incorporate a touchless activation switch allowing the dentist to turn the light on and off without physically touching the lamp. Furthermore, the model 501 (AL-501T) is imported without a pole and it is designed to be attached, via the pole, to the delivery system. Clesta models 2530 and 2535 are imported with poles, which are designed to attach directly to the dental chair.
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied.
In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) may be utilized. ENs, though not dispositive or legally binding, provide commentary on the scope of each heading of the HTSUS, and are the official interpretation of the Harmonized System at the international level. Customs believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The HTSUS provisions under consideration are as follows:
* * *
9405 Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included:
9405.40 Other electrical lamps and lighting fittings:
9405.40.60 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:
9018.49 Other:
9018.49.80 Other.
The Chapter 90 legal notes state, in pertinent part, the following:
1. This chapter does not cover:
(h) Searchlights or spotlights of a kind used for cycles or motor vehicles (heading 8512); portable electric lamps of heading 8513; cinematographic sound recording, reproducing or re-recording apparatus (heading 8519 or 8520); sound-heads (heading 8522); still image video cameras, other video camera recorders and digital cameras (heading 8525); radar apparatus, radio navigational aid apparatus and radio remote control apparatus (heading 8526); numerical control apparatus (heading 8537); sealed beam lamp units of heading 8539; optical fiber cables of heading 8544;
(ij) Searchlights or spotlights of heading 9405;
EN 90.18 states, in pertinent part, the following:
INSTRUMENTS AND APPLIANCES FOR HUMAN MEDICINE OR SURGERY
This group includes: ****** (r) Lamps which are specially designed for diagnostic, probing, irradiation, etc. purposes. Torches, such as those in the shape of a pen are excluded (heading 8513) as are other lamps which are not clearly identifiable as being for medical or surgical use (heading 94.05). EN 94.05 states, in pertinent part, the following:
(I) LAMPS AND LIGHTING FITTINGS, NOT ELSEWHERE SPECIFIED OR INCLUDED Lamps and lighting fittings of this group can be constituted of any material (excluding those materials described in Note 1 to Chapter 71) and use any source of light (candles, oil, petrol, paraffin (or kerosene), gas, acetylene, electricity, etc.). Electrical lamps and lighting fittings of this heading may be equipped with lamp-holders, switches, flex and plugs, transformers, etc., or, as in the case of fluorescent strip fixtures, a starter or a ballast. This heading covers in particular: . . . . (3) Specialised lamps, e.g.: darkroom lamps; machine lamps (presented separately); photographic studio lamps; inspection lamps (other than those of heading 85.12); non-flashing beacons for aerodromes; shop window lamps; electric garlands (including those fitted with fancy lamps for carnival or entertainment purposes or for decorating Christmas trees). EN 94.05 states, in pertinent part, the following: This heading also excludes : ***** (l) Medical diagnostic, probing, irradiation, etc., lamps (heading 90.18).
The issue in HQ 965968 was whether the dental lamps were classified in heading 9402, as dental furniture, or in heading 9405, as lamps. That ruling relied on the EN to heading 94.02 which states:
Parts of the foregoing articles are classified in this heading provided they are recognisable as such parts.
These parts include :
…
(2) Certain clearly identifiable parts of dentists’ chairs (e.g., head-rests, back pieces, foot-rests, arm-rests, elbow-rests, etc.).
*****
(12) “Dentists’ chairs …with mechanisms (usually telescopic) for raising as well as tilting and sometimes turning on a centre column, whether or not fitted with equipment such as lighting fittings.”
Also, the ENs to heading 9018 state, in pertinent part, the following:
The following also fall in this heading:
(ii) Complete dental equipment on its base (stationary or mobile unit). The main usual features are a frame carrying a compressor, a transformer, a control panel and other electrical apparatus; the following are also often mounted on the unit: swivel arm drill, spittoon and mouth rinser, electic heater, hot air insufflator, spray, cautery instrument tray, diffused lighting, shadowless lamp, fan, diathermic apparatus, X-ray apparatus, etc.
***
(vi) Dentist’s chairs incorporating dental equipment or any other dental appliances classifiable in this heading.
The EN states that heading 9018, HTSUS, does not include dental chairs not incorporating dental appliances of this heading, as they fall into heading 9402 whether or not fitted with equipment such as lighting fittings. Further, the EN provides, in part:
…the heading excludes certain items of dental equipment mentioned in paragraph (ii) above, when they are presented separately….
Since dental chairs with light fittings were included in heading 9402, and complete dental consoles including dental chairs with light fittings were included in heading 9018, HTSUS, but lamps themselves were not explicitly described as furniture or dental equipment, we concluded that they were classifiable in their specific heading, as lamps of heading 9405 in accordance with GRI 1 and Additional U.S. Rule of Interpretation 1(c), because the specific provision for the good prevails.
Since that time, the Court of International Trade has decided Trumpf Medical Systems, Inc. v. United States, 753 F. Supp. 2d 1297 (2010). In that case, overhead lights specified for the surgical theater were held to be instruments for the surgical sciences classified in heading 9018, HTSUS. The court noted the six characteristics of the surgical lights at issue: – High Illumination/Brightness, Color Rendition of Tissue, Light Field Diameter, Shadow Reduction, Limited Heat/Irradiance and Depth of Illumination. Id. at 1299. Given these special characteristics of the surgical light, the court found that the merchandise met the terms of heading 9018, HTSUS. Specifically, the court found that the lights met the broad dictionary definition of an “instrument or appliance”. The court dismissed evidence of alternative use and found that the surgical lights were used in the vast majority of cases only in professional practice in accordance with EN 90.18. Lastly, the court defined “diagnostic” broadly, finding that by illuminating the field of interest on a patient, physicians used the lights to identify signs and symptoms of disease. This function met the definition of “diagnostic” even though the lights did not technically irradiate or probe (ENs 90.18(r) and 94.05(l)). Id.
Generally, dental lamps contain some of the same characteristics as those in the Trumpf case. They have High Illumination/Brightness, Light Field Diameter, Shadow Reduction, and Limited Heat/Irradiance. While the arguments and evidence presented in the HQ 965968 file do not mention these specific characteristics, there is evidence that the lamps are only used in the dental setting attached to dental chairs and meet the broad definition of apparatus used to aid the dentist in diagnosing disease. Hence, the merchandise is classified in heading 9018, HTSUS.
HOLDING:
At GRI 1, the “X-Calibur-HLU” dental light and the “Clesta Dental Lights,” Models 501 (AL-501T), 2530 and 2535 are classified in heading 9018, HTSUS. Specifically, at GRI 6, the merchandise is classified in subheading 9018.49.80, the provision for “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: Other: Other.” The column 1 general rate of duty is “free”.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the internet at www.usitc.gov.
EFFECT ON OTHER RULINGS:
Headquarters Ruling Letter (HQ) 965968, dated December 16, 2002, is hereby revoked.
In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after publication in the CUSTOMS BULLETIN.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division