CLA-2-90:RR:NC:N1:105 H86818
Mr. Jonathan Beck
Tower Group International
810 Cromwell Park Drive, Suite E
Glen Burnie, MD 21061-2562
RE: The tariff classification of an X-ray detector and controller from Canada
Dear Mr. Beck:
In your letter dated November 5, 2001, received here December 31, 2001, for Direct Radiography, you requested a tariff classification ruling.
In its imported state, no sample provided, one important element will be the panel, which “would consist of TFT (Thin Film Transistor) panels laminated to a sheet of glass for added strength. These panels would have amorphous selenium coated onto the panel.” This “detector array” is 14 by 17 inches in size and is the “heart” of the digital detector. The output of the detector is electricity proportional to the intensity of X-rays striking each small area of the device.
This import will also include the electronics of the controller/computer, which is needed to produce images from the detector’s electrical output and a cable to “convey the digital images” to, we presume, a special purpose, electronic video interface which will then forward the more standardized representation of the image to a display or to a hard-copy imaging device . The final displayed images will be similar to, but more precise than, the images produced in a single step on a traditional, direct view, X-ray screen. The controller also supplies power to the array. The controller is “an industrial special purpose PC-type computer.”
No one HTS heading describes all the important elements of the import. Noting Court of Appeals for the Federal Circuit 00-1263, dated April 19, 2001, classification as parts or accessories of X-ray apparatus applies as the only classification which does describe the entire combination.
Therefore, we agree the applicable subheading for the X-ray digital detector and controller will be 9022.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “other” parts and accessories of apparatus based on the use of X-rays. The general rate of duty will be .8 percent ad valorem.
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