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HQ 954174


November 23, 1993

CLA-2 CO:R:C:M 954174 LTO

CATEGORY: CLASSIFICATION

TARIFF NO.: 9033.00.00

Mr. Reinhard T. Stipp
Advanced Modular Equipment Systems Inc.
11831-79 A Avenue
Delta, BC, Canada V4C 7H8

RE: Ceiling Services Units (DVE 8031 and 8032); NY 874970; HQ 087704; heading 7326; chapter 90, note 2

Dear Mr. Stipp:

This is in response to your letter of April 1, 1993, to the Area Director of Customs, New York Seaport, requesting the classification of Ceiling Services Units (DVE 8031 and 8032) under the Harmonized Tariff Schedule of the United States (HTSUS). Your letter has been referred to this office for a response.

FACTS:

The articles in question are Ceiling Services Units, which are used in hospital operating rooms and intensive care units. They consist of a ceiling fixture, support system, pendant head with add-on modules and an equipment carrier. The support system may consist of a fixed vertical support pipe, a single support arm or double support arms. The pendant head contains seven module slots which can be outfitted with add-on modules for the following functions: (1) electric power with potential equalizing ground; (2) oxygen, compressed air, nitrous oxide; (3) vacuum, anesthesia gas scavenging; (4) compressed air for pneumatic tools; (5) data processing; (6) telephone connection; and (7) nurse call.

In NY 874970, dated June 17, 1992, similar, non-motorized units (DVE 4000 Ceiling Services Units) were held to be classifiable, according to GRI 3(b), under subheading 7326.90.90, HTSUS, which provides for other articles of iron or steel.

ISSUE:

Whether the ceiling services units are classifiable as other articles of iron or steel under subheading 7326.90.90, HTSUS.

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) to the HTSUS 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 . . . ."

It has been suggested that the ceiling services units are "accessories" that are classifiable in chapter 90. In HQ 087704, dated September 27, 1990, this office considered the classification of "accessories" under the HTSUS, and stated as follows:

The term "accessory" is not defined in either the tariff schedule or the Explanatory Notes. An accessory is generally an article which 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, somehow 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 ceiling services units are not necessary to enable the instruments with which they are used to fulfill their intended function, as the instruments would operate and handle effectively when plugged to ordinary wall outlets. However, by placing all instrumentation on a single base, the units facilitate the use of a room without the inconvenience of cluttering the floor with connecting cables and hoses. The units also create more space around the center of activity for attendants and observers, thereby making more efficient utilization of work space. Thus, while the units do not improve the operation of any single instrument, they contribute to the effectiveness of all the instruments with which they are used. Accordingly, it is our opinion that the units in question are "accessories" for articles of chapter 90.

Note 2 to chapter 90 governs the classification of parts and accessories for machines, apparatus, instruments or articles of - 3 -
chapter 90. It states that they are to be classified according to the following rules:

(a) Parts and accessories which are goods included in any of the headings of this chapter or of chapter 84, 85 or 91 . . . are in all cases to be classified in their respective headings; (b) Other parts and accessories, if suitable for use solely or principally with a particular kind of machine, instrument, or apparatus, or with a number of machines, instruments or apparatus of the same heading . . . are to be classified with the machines, instruments or apparatus of that kind;
(c) All other parts and accessories are to be classified in heading 9033.

The ceiling services units are not "goods included" in any chapter 84, 85, 90 or 91 heading, nor are they principally used with a number of machines, instruments or apparatus of a single chapter 90 heading. For example, the units can be used in an operating room with instruments of heading 9018, HTSUS, as well as, in an intensive care unit with instruments of heading 9019, HTSUS. Thus, it is necessary to resort to note 2(c).

The Harmonized Commodity Description and Coding System Explanatory Notes (EN) constitute the Customs Co-operation Council's official interpretation of the Harmonized System. While not legally binding, the ENs provide a commentary on the scope of each heading of the Harmonized System, and are generally indicative of the proper interpretation of these headings.

With regard to note 2(c), the general EN to chapter 90, pg. 1457, states that "[p]arts or accessories suitable for use with several categories of machines, appliances, instruments or apparatus falling in different headings of this Chapter are classified in heading 90.33 . . . [emphasis in original]." Accordingly, the units in question are classifiable under subheading 9033.00.00, HTSUS.

HOLDING:

The motorized and non-motorized ceiling services units are classifiable under subheading 9033.00.00, HTSUS, which provides for parts and accessories not specified or included elsewhere in this chapter for machines, appliances, instruments or apparatus of chapter 90. The corresponding rate of duty for articles of this subheading is 4.9% ad valorem.

EFFECT ON OTHER RULINGS:

NY 874970, dated June 17, 1992, which concerned the classification of non-motorized ceiling services units, is modified accordingly.

Sincerely,

John Durant, Director

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