CLA-2-90:OT:RR:NC:4:405
John C. Kim
Global Logistic Specialist
2175 Mission College Blvd.
Santa Clara, CA 95054
RE: The tariff classification of x-ray detectors from the United Kingdom
Dear Mr. Kim:
In your letter dated December 12, 2011, you requested a tariff classification ruling. No samples were provided.
Per the copy you submitted of the PerkinElmer Product Note, your CMOS Digital X-ray Flat Panel Detectors are, typically, about 20 by 10 centimeters. They are “designed as components to be integrated into a complete X-ray system by imaging system manufacturers” for “Industrial, Medical, Dental, Veterinary and Life Sciences” uses. They are sold with a “range of scintillator and interface options.”
You propose classification in HTSUS 9022.14.00 if “for medical and veterinary uses” and in HTSUS 9022.19.00 if “for other uses, i.e., industrial application.” You do not explain how you distinguish between the detectors for each category or what classification you would propose for those for Life Sciences or Dental uses.
We do not agree that that these x-ray detectors are themselves Apparatus based on the use of X-rays, as implied by your proposed classifications, but rather parts of that Apparatus.
Separately imported parts, if identifiable as suitable for use solely or principally as parts of this kind of device (see General Harmonized System Explanatory Note III to Chapter 90) are classified in its heading if not excluded by Note 2-a or 1 to Chapter 90 or by HTSUS Additional US Rule of Interpretation 1-c (see HRLs 965968, 12-16-02, and 967233, 2-18-05).
Note 2-a to Chapter 90 excludes, in all cases, parts from the heading of the items of which they are parts if they are, in themselves, included in any heading of Chapter 90 (except 90.33).
The heading to HTSUS 9030 explicitly includes instruments and apparatus for measuring or detecting X-ray radiations. The Harmonized System Explanatory Note 4 to 9030 states that it includes, “Radiation measuring or detecting instruments incorporating liquid or solid scintillators.”
The applicable subheading for the CMOS Digital X-ray Flat Panel Detectors will be 9030.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Instruments and apparatus for measuring or detecting ionizing radiations. The rate of duty will be 1.6% 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,
Thomas J. Russo
Director
National Commodity Specialist Division