HQ 0952358 - X-Ray Image Intensifier Tubes; HQ 951063/HQ 088755 modified; EN 90.22 - United States International Trade Commision Rulings

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HQ 952358

October 13, 1992

CLA-2 CO:R:C:M 952358 LTO

CATEGORY: CLASSIFICATION

TARIFF NO.: 9022.90.20

Area Director
U.S. Customs Service
J.F.K. Airport
Building 178
Jamaica, New York 11430

RE: X-Ray Image Intensifier Tubes; HQ 951063/HQ 088755 modified; EN 90.22

Dear Sir:

This is in reference to HQ 951063, dated June 25, 1992, which concerned the classification of X-Ray Image Intensifier Tubes under the Harmonized Tariff Schedule of the United States (HTSUS). We have been asked to reconsider this ruling.

FACTS:

The articles subject to this reconsideration are X-ray image intensifier tubes. The tubes amplify X-rays into visible light in medical and surgical uses such as fluoroscopy, fluorography, cardiography and angiography. In HQ 951063, the tubes were classified as apparatus based on the use of X-rays for medical, surgical, dental or veterinary uses, under subheading 9022.11.00, HTSUS.

ISSUE:

Whether the X-ray image intensifier tubes are classifiable as apparatus based on the use of X-rays for medical, surgical, dental or veterinary uses under the HTSUS.

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) to the HTSUS - 2 -
govern the classification of goods in the tariff schedule. GRI 1 states in pertinent part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes . . . ."

In HQ 951063, we held that the X-ray image intensifier tubes were "apparatus" of chapter 90, and, as such, classifiable under Heading 9022, HTSUS, rather than under Heading 8540, HTSUS (thermonic, cold cathode or photocathode tubes) (citing HQ 088755, dated June 2, 1992, wherein this office first considered the above issue). The determination that the articles in question are "apparatus" of Heading 9022, HTSUS, is not in dispute. (Thus, because the tubes are Heading 9022, HTSUS, "apparatus," they are not excluded from chapter 90 by note 2(a) to Chapter 90.) The dispute lies at the subheading level.

The provisions in question are as follows:

Apparatus based on the use of X-rays or 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

9022.11.00 Apparatus based on the use of
X-rays . . . [f]or medical, surgical, dental or veterinary uses

9022.90.20 Other, including parts and accessories . . . [o]ther apparatus

GRI 6 states that "the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules . . . [emphasis in original]."

The Harmonized Commodity Description and Coding System Explanatory Note (EN) for Heading 9022, pgs. 1500-1502, breaks the heading down into the following categories:

(I) Apparatus based on the use of X-rays; (II) Apparatus based on the use of alpha, beta or gamma radiations;

(III) X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examination or treatment tables, chairs and the like.

EN 90.22, pg. 1500, states that the fundamental element of apparatus based on the use of X-rays "is the unit containing the X-ray generating tube or tubes. This unit, which is usually suspended or mounted on a pedestal or other support with a directing or elevating mechanism, is fed with appropriate voltages from special equipment consisting of an assembly of transformers, rectifiers, etc."

The articles in question are not covered by the above note, which describes a unit incorporating X-ray generating tubes. Thus, while the tubes are "apparatus" of Heading 9022, HTSUS, they are not classifiable as "apparatus based on the use of X- rays" under subheading 9022.11.00, HTSUS. Rather, they fall to subheading 9022.90.20, HTSUS, which describes other apparatus.

HOLDING:

The X-ray image intensifier tubes are classifiable under subheading 9022.90.20, HTSUS, which provides for "[a]pparatus based on the use of X-rays or 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 . . . [o]ther, including parts and accessories . . . [o]ther apparatus." The corresponding duty rate for articles of this subheading is 2.1% ad valorem.

EFFECT ON OTHER RULINGS:

HQ 088755, dated June 2, 1992, and HQ 951063, dated June 25, 1992, are hereby modified pursuant to section 177.9(d) of the Customs Regulations [19 CFR 177.9(d)].

Sincerely,

John Durant, Director

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