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HQ 965761




September 27, 2002

CLA-2 RR:CR:GC 965761 HEF

CATEGORY: CLASSIFICATION

TARIFF NO.: 9022.90.95

Mr. Larry Ordet
Sandler, Travis, & Rosenberg, P.A.
The Waterford
5200 Blue Lagoon Drive
Miami, Florida 33126-2022

RE: Reconsideration of HQ 964813; LightSpeed QXi CT System printed circuit assemblies

Dear Mr. Ordet:

This is in response to your letter dated June 24, 2002, requesting reconsideration of portions of HQ 964813, issued to the Port Director of the U.S. Customs Service in Chicago, Illinois, on April 30, 2002, which classified the LightSpeed QXi System, its components and miscellaneous printed circuit assemblies (“PCAs”). The portions of the ruling you have asked to be reconsidered are for GEMS’ Image Generator Board and Mercury Systems’ Digital Signal Processor Board. In HQ 964813, both PCAs were classified under subheading 9022.90.95, Harmonized Tariff Schedule of the United States (HTSUS), as apparatus based on the use of x-rays or of 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 thereof: Apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus: other, including parts and accessories: other. Consideration was given to your submission dated July 24, 2002 and arguments presented in a teleconference held on September 27, 2002. We have thoroughly reconsidered the classification of these articles and believe HQ 964813 is correct.

FACTS:

The articles at issue are GEMS’ Image Generator Board and Mercury Systems’ Digital Signal Processor Board. GEMS is the manufacturer of sophisticated medical systems. The PCAs at issue are used in conjunction with GEMS’ LightSpeed QXi system. This device is a computed tomography (“CT”) system, where thin slices of the body are scanned with a narrow x-ray beam, which rotates around the body. CT produces an image of each slice as a cross section of the body, which overcomes the problem created by conventional radiographs. Conventional radiographs depict a three-dimensional object as a two-dimensional image and thereby superimpose overlying tissues on the image. CT also provides the additional benefit of the ability to distinguish between two tissues with similar density, such as soft tissue and fluid. In operation, information acquired by CT is stored on a computer as digital raw data and an image is displayed on the computer video’s monitor.

The LightSpeed QXi consists of several components including a table, gantry, power distribution unit and operator console (computer cabinet). The table holds the patient and moves back and forth (into and out of the gantry). The table is computer controlled and includes a series of PCAs that connect it to the system’s computer. The gantry is also computer-controlled and is connected to the computer by a series of PCAs, which are also located in the gantry housing. The operator console also contains these PCAs. In many instances, these PCAs permit the computers to control their operation.

GEMS’ Image Generator Board (2118899-2) is located within the reconstruction system of the operator console and performs image generation from pre-processed raw patient data. It is made by GEMS specifically for and used solely or principally with its CT systems.

The Mercury Systems’ Digital Signal Processor Board (2185174) is located within the reconstruction system as well. This PCA is programmed to perform the initial steps of the image reconstruction process. Mercury Computer Systems, Inc. (“Mercury”), produces embedded computer processors for among other things, medical imaging.

ISSUE:

Whether the PCAs are classified under subheading 9022.90.95, HTSUS, which provides for other parts and accessories, or under subheading 9022.90.60, HTSUS, which provides for parts and accessories of apparatus based on the use of X-rays.

LAW AND ANALYSIS:

Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied.

In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) may be utilized. ENs, though not dispositive or legally binding, provide commentary on the scope of each heading of the HTSUS, and are the official interpretation of the Harmonized System at the international level. Customs believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).

The HTSUS provisions under consideration are as follows:

Apparatus based on the use of X-rays or of 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 thereof: Apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus:

Other, including parts and accessories:

Other:
Of apparatus based on the use of X-rays

Other.

There is no dispute that the subject PCAs are described in heading 9022, HTSUS. The issue here is whether or not the PCAs are parts and accessories of apparatus based on the use of x-rays. If the PCAs are parts and accessories of apparatus based on the use of x-rays, they are classified in subheading 9022.90.60, HTSUS. If the PCAs are not, they are classified in subheading 9022.90.95, HTSUS.

The GEMS’ Image Generator Board is made, when imported separately, by GEMS specifically for and used solely or principally with CT systems, which are classified in 8471. Note 5(E) to chapter 84, HTS, reads: machines performing a specific function other than data processing and incorporating or working in conjunction with an automatic data processing machine are to be classified in the headings appropriate to their respective functions or, failing that, in residual headings. This PCA performs a specific function other than data processing. It creates an image from the pre-processed raw patient data. This PCA meets the terms of Note 2(b) to chapter 90, HTS, which reads, in pertinent part: other parts and accessories, if suitable for use solely or principally with a particular kind of machine, instrument or apparatusare to be classified with the machines, instrument or apparatus of that kind. As this is one of many parts in the operator console used with the X-ray apparatus, this PCA is to be classified under subheading 9022.90.95, HTSUS.

Mercury Systems’ Digital Signal Processor Board is located within the reconstruction system and is programmed to perform the initial steps of the image reconstruction process. Hence, as with the GEMS Image Generator Board, this PCA performs a specific function other than data processing. This PCA also meets the terms of Note 2(b) to chapter 90, HTS. As this board is used principally with a CT system, it is correctly classified under subheading 9022.90.95, HTSUS.

You contend that heading 9022 covers only apparatus based on the use of x-rays, apparatus based on the use of alpha, beta, or gamma radiations, and parts and accessories thereof. Hence, the PCA’s must be classified as parts of x-ray apparatus in the provision so described, subheading 9022.90.60, HTSUS. We disagree. Heading 9022 also covers articles listed in the heading such as control panels, desks, screens and the like, and their parts and accessories. EN (III) lists examples of such goods, which although not considered apparatus based on the use of X-rays, are related articles covered by the heading. It follows that parts of articles of EN (III) would be classified in subheading 9022.90.95, HTSUS. Moreover, as discussed above, heading 9022 includes, by application of chapter note 2(b), parts used principally with such apparatus though not physically in such apparatus. You also argue that Customs has never classified X-ray parts and accessories in 9022.90.95. Again, we disagree that what we have to classify are parts of X-ray apparatus.

Next, you contend that the parts provision is subdivided in such a way that anything used for apparatus based on the use of X-ray machines goes in subheading 9022.90.60, HTSUS. We disagree. Whether or not something is used for apparatus based on the use of X-rays is not the issue. Subheading 9022.90.60 covers parts and accessories of apparatus based on the use of X-rays that is incorporated therein. As HQ 964813 sets forth, the parts at issue are incorporated in apparatus classifiable in heading 8471 when such apparatus are entered separately. Thus, subheading 9022.90.60, HTSUS, at the eight-digit level, does not describe the parts at issue.

After careful reconsideration of this matter, we have determined that the subject PCAs are not parts or accessories of apparatus based on the use of X-rays. Therefore, they are classifiable in the basket provision of subheading 9022.90.95, HTSUS, as apparatus based on the use of x-rays or of 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 thereof: other, including parts and accessories: other, other, other.

HOLDING:

The subject merchandise is classifiable in subheading 9022.90.95, HTSUS, which provides for, “apparatus based on the use of x-rays or of 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 thereof: other, including parts and accessories: other, other, other.” HQ 964813 is affirmed.

Sincerely,

Myles B. Harmon, Acting Director
Commercial Rulings Division

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