CLA-2-90:OT:RR:NC:N1:105
Mr. Rob McIntyre
Beckman Coulter Inc.
250 S. Kraemer Blvd. A2-NW-08
Brea CA 92821
RE: The tariff classification of a Monitor Arm from Japan.
Dear Mr. McIntyre:
In your letter dated November 28, 2018, you requested a tariff classification ruling.
The item under consideration is identified as B44829 Monitor Arm. It is used with a line of clinical chemistry analysis instruments, models AU480, AU5800 and DxC 700 AU. Each of these instruments uses optical radiation and is powered by a connection to an electrical power main. The Monitor Arm is mounted to the chemistry analysis instruments and is used to hold a keyboard and monitor for the operator’s use. It is comprised of a mounting bracket and an articulated arm with two rotational hinges. The B44829 Monitor Arm is imported separately from the instruments when the existing arm needs to be replaced. You have stated that it does not have an individual function nor general usage unless it is mounted to the instruments.
The term "accessory" is not defined in either the tariff schedule or the Explanatory Notes. An accessory is generally an article that 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 importance, not essential in and of themselves. They must, however, 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).
The B44829 Monitor Arm meets the term of “accessory” because it is intended for use solely or principally with the specific models of chemistry analysis instruments, but is not essential to their operation. To classify an “accessory”, we also consult Additional U.S. Rule of Interpretation 1(c) which provides that: “[i]n the absence of special language or context which otherwise requires . . . . a provision for parts of an article covers products solely or principally used as a part of such articles but a provision for ‘parts’ or ‘parts and accessories’ shall not prevail over a specific provision for such part or accessory”. We find that the B44829 Monitor Arm is not specifically provided for elsewhere in the Harmonized Tariff Schedule of the United States (HTSUS), and therefore is classified as an accessory in heading 9027, HTSUS.
The applicable subheading for the B44829 Monitor Arm will be 9027.90.5650, HTSUS, which provides for Parts and accessories: Of electrical instruments and apparatus: Other: of instruments and apparatus of articles of subheading 9027.50.40. The general rate of duty will be 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 World Wide Web at https://hts.usitc.gov/current.
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 Anthony E. Grossi at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division