CLA-2-94:RR:NC:1:108 K84508
Mr. Wade Gossett
STERIS Corporation
5960 Heisley Road
Mentor, OH 44060-1834
RE: The tariff classification of unassembled ceiling lamps and their parts and accessories from Germany.
Dear Mr. Gossett:
In your letter dated March 19, 2004, you requested a tariff classification ruling.
The subject merchandise, based on the submitted information, consists of the following ceiling lamp parts and accessories for the Harmony Surgical Lighting and Visualization System (HSLVS):
1) a central axis, composed of carbon steel, that allows the lights and apparatus to move in circular motion around the patient to assist the surgeon during the surgical process.
2) the spring load arms, composed of carbon steel, that extend from the central axis and allow for either the lights or equipment to be mounted.
3) flat monitor adapters, composed of carbon steel, that connect with a spring load arm to mount a flat LCD monitor to the lighting system.
4) ceiling sets that allow for the lighting system to be mounted into the ceiling and consist of mounting components (nuts, bolts and clamp rings) to attach to the ceiling; a carbon steel suspension tube to which the lighting assembly is attached and which houses the system cables and wires; and a plastic ceiling hood or cover.
5) light heads of carbon steel that provide the essential lighting function of the HSLVS.
It is stated that these lamp components also incorporate the necessary operating parts, including electrical components, bearings, commutators, plastic components, wiring, et cetera.
It is noted that this merchandise can be imported in the following ways: as individual lamp parts and accessories; as unassembled parts put up in a manner to create incomplete lamps which are considered to be parts; and as unassembled parts that are put up in a manner to create complete lamps.
You claim that the subject merchandise should be properly classified under heading 9018, Harmonized Tariff Schedule of the United States (HTSUS), which provides 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: Electro-diagnostic apparatus (including apparatus for functional exploratory examination or for checking physiological parameter); parts and accessories thereof.
This position is essentially supported in stating that this lighting system is principally designed and marketed for surgical use, not for general lighting covered under heading 9405, HTSUS, based on its capability to effectively diagnose the health of the patient’s tissues and organs by visually checking physiological parameters, such as color and texture. It is also specifically designed to cast minimal shadows and illuminate deep into recessed cavities.
You further substantiate this claim in noting that this lighting system is designed based on mandatory specifications outlined by the IEC (International Electrotechnical Commission) for the safety of surgical luminaries and luminaries for diagnosis. Moreover, you state that the STERIS lighting system (HSLVS) is required to register the HSLVS with the FDA in noting that the FDA recognizes the HSLVS as “variable pattern, variable intensity surgical lights designed to provide visible illumination of the surgical field or the patient and to provide audio-visual procedural support for the O.R. staff.”
This office finds that this lighting system is similar to the dental lamps which in HRL 965968 dated December 16, 2002, ruled out classification under heading 9018, HTSUS. In this ruling, they determined, in reference to the Explanatory Note (EN) of heading 9018, HTSUS, that dentists’ chairs were classifiable under this heading but only when incorporated with dental equipment. Further, the EN of heading 9018, HTSUS, provides that this heading excludes certain items of dental equipment (such as swivel arm drill, spittoon and mouth rinser, spray, instrument tray, diffused lighting, shadowless lamp, x-ray apparatus) when presented separately.
It was found that the scope of heading 9018, HTSUS, does not include the aforementioned lamps of EN 9018, HTSUS, when imported separately from the dentists’ chairs and should be properly classified under heading 9405, HTSUS, which provides for lamps and lighting fittings, including searchlights and spotlights and parts thereof, not elsewhere specified or included.
You maintain that the subject lighting system based on its special design and function, goes beyond the scope of the above-mentioned dental lamps. We do not dispute your position that these are specialized lamps, but they do not reach the level of being considered diagnostic and exploratory instruments for tariff purposes. Further, the EN of heading 9018, HTSUS, Part (1), Item ®, covers lamps which are specially designed for diagnostic, probing, irradiation, etc. purposes but excludes lamps which are not clearly identifiable (in this case for tariff purposes) as being for medical or surgical use (heading 9405, HTSUS).
The EN of 9405, HTSUS, indicates this heading covers a wide variety of lamps and in particular “specialized lamps” used for inspection purposes. For those medical inspection/examination lamps that do not fall within the scope of heading 9018, HTSUS, and are considered to qualify as lamps and lighting fittings of Chapter 94, heading 9405, HTSUS, would be applicable.
Further, the EN of heading 9405, HTSUS, specifically excludes medical diagnostic, probing, irradiation, etc., lamps (heading 9018, HTSUS). Although this lighting system is designed with special lighting features to more safely and clearly visualize the patient’s tissues and organs, we are not persuaded that this light enables the user to better diagnose or explore structural effects of a disease as compared to a more invasive diagnostic tool.
In this regard, the components of this lighting system that are considered to be lamp parts (not accessories), whether imported individually in bulk form or unassembled in kits for lamp parts or complete lamps, are found to be properly classified under heading 9405, HTSUS.
The applicable subheading for the individual carbon steel lamp parts imported in bulk packaging (excluding the ceiling sets, the accessories covering the central axis and spring load arms for the flat monitor adapters, and the actual flat monitor adapters) will be 9405.99.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for lamps and lighting fittings…and parts thereof, not elsewhere specified or included…parts: other: other. The rate of duty will be 6 percent ad valorem.
The applicable subheading for the individual central axis and spring load arms of carbon steel, imported in bulk packaging, for the flat monitor adapters will be 8302.50.0000, HTSUS, which provides for hat-racks, hat pegs, brackets and similar fixtures, and parts thereof, of base metal. The rate of duty will be free.
The applicable subheading for the individual flat monitor adapters of carbon steel, imported in bulk packaging, will be 7326.90.8587, HTSUS, which provides for other articles of iron or steel, other, other, other, other, other. The rate of duty will be 2.9 percent ad valorem.
The applicable subheading for the lamp parts, not accessories, when imported in an unassembled condition to create an incomplete lamp, which is then considered to be a part, will be 9405.99.4000, HTSUS, which provides for lamps and lighting fittings…parts: other: other. The rate of duty will be 6 percent ad valorem.
The applicable subheading for this merchandise when imported in an unassembled condition to create a complete lamp will be 9405.10.6020, HTSUS, which provides for lamps and lighting fittings…chandeliers and other electric ceiling or wall lighting fittings…of base metal: other than of brass, other. The rate of duty will be 7.6 percent ad valorem.
Your inquiry does not provide enough information for us to give a classification ruling on the individual ceiling sets. Your request for a classification ruling should include the following: an account of all the mounting components that make up this merchandise; a complete description of the manner in which these components are put together and attached to the ceiling; and the manner in which these components are packaged at the time of importation, e.g., in bulk form or in kit bags with an equal number of pieces to create ceiling sets. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Michael Contino at 646-733-3014.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division