CLA-2-90:OT:RR:E:NC:N1:105
Mr. William Walter
FedEx Trade Networks Transport and Brokerage, Inc.
128 Dearborn St.
Buffalo, NY 14207
RE: The tariff classification of X-ray apparatus and parts from Canada
Dear Mr. Walter:
In your letter dated May 2, 2008, for Communications and Power Industries (Canada) Inc., you requested a tariff classification ruling. No sample was provided.
You state:
Our client, CPI (Communications & Power Industries Canada Inc.) manufactures many different models of high voltage X-ray generators, (Indico 100 series X-ray generator and CMP 200 series X-ray generator) which are imported by various U.S. customers. These X-ray generators are used to take X-ray examinations for hospital and clinical applications.
From the information you submitted, the generators in each series vary primarily in their kW rating.
You also state:
In addition, from time to time it is necessary for CPI to replace defective touch screen consoles, touch screen console pedestal stands, and printed wired board assemblies (PWBA) to be used in the repair of the X-ray generators. The main use of these items is solely designed to function within or with an X-ray generator unit and cannot be used in any other applications.
You propose classification in HTSUS 9022.90.60, as a part or accessory, for the touch screen consoles. However, they appear to be more like the control panels not cited as parts and accessories than the items that are cited as Parts and Accessories in the Harmonized System Explanatory Note to 9022.
Regarding the pedestal stands and the printed wire board assemblies you cited, they are presumably identifiable as parts of these particular items (see Headquarters Ruling Letter 965546, 8-2-02), and are classified in their heading since they do not appear to be excluded from HTSUS Chapter 90 by its Note 2-a or 1 or by HTSUS Add. US Rule of Interpretation 1-c (see HRLs 965968, 12-16-02, and 967233, 2-18-05.)
We agree that the applicable subheading for the Indico 100 and CMP 200 x-ray generators will be 9022.90.0500, Harmonized Tariff Schedule of the United States (HTSUS), which 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 – Other – Radiation Generation Units. The general rate of duty will be 0.8 percent ad valorem.
The applicable subheading for the touch screen console will be 9022.90.2500, Harmonized Tariff Schedule of the United States (HTSUS), which 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 - Other apparatus. The general rate of duty will be 0.8 percent ad valorem.
We agree that the applicable subheading for the pedestal stands and the PWBAs will be 9022.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which 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 – Other parts and accessories based on the use of X-rays. The general rate of duty will be 0.8 percent ad valorem.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 J. Sheridan at 646-733-3012.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division