CLA-2 RR:CR:GC 966265 DSS
Area Director
Customs and Border Protection
JFK International Airport Area
C/o Chief, Liquidation and Protest Branch
Bldg. 77, JFK International Airport
Jamaica, NY 11430
RE: Protest 4701-02-101364
Dear Area Director:
This is our decision regarding Protest 4701-02-101364, filed on behalf of General Electric Medical Systems (“GEMS” or “protestant”) concerning the classification, under the Harmonized Tariff Schedule of the United States (“HTSUS”), of certain superconducting magnetic resonance imaging (“MRI”) magnet assemblies.
FACTS:
The file reflects the following. The four entries at issue were filed between September 2, 2000 and November 20, 2001. The entries were liquidated between August 16, 2002 and October 4, 2002. The protest was filed on October 29, 2002.
The goods were entered under subheading 9018.13.00, HTSUS. The entries were liquidated by the Port of New York/Newark under subheading 8505.90.80, HTSUS.
In its protest submission, the protestant describes the subject goods as follows:
The MR magnet assembly is the primary component of a particular magnetic resonance (“MR”) imaging system, the 3.0T (“Telsa”) MR System. . . .
The assembly, which includes a large electromagnet, is designed specifically for use in medical imaging, hence the size of the “bore tube” (the horizontal, round tube into which the patient table moves in and out) and the fact that it is designed to have an extremely homogenous field at its center. The “core” electromagnet in this assembly is contained within a hollow stainless steel vessel, known as the “Helium vessel.” This vessel is “suspended” inside two super-insulated aluminum containers and a stainless steel outer vessel, known as a Cryostat. . . .
In addition to the integral components that are attached to the magnet itself, these particular shipments include various items necessary for the installation and commission of the magnet prior to it being fitted with the full electronics applications. These items include a Helium Level Monitor Unit, an Emergency Run Down Unit (“ERDU”), a Compressor Unit (which is used to drive the Cryocooler) and all necessary cables and connectors. All this equipment will remain with the magnet throughout its working life
. . . .
The protestant claims that the MR magnet assemblies are classified as medical MRI apparatus of subheading 9018.13.00, HTSUS, or, alternatively, as “other” medical apparatus of subheading 9018.19.95, HTSUS.
ISSUE:
Whether the subject goods, which are described as articles containing MRI magnets and other apparatus, are provided for in heading 8505, HTSUS, or in heading 9018, HTSUS.
LAW AND ANALYSIS:
We note initially that the protest was timely filed under the statutory and regulatory provisions for protests, 19 U.S.C. 1514(c)(3)(A) and 19 CFR 174.12(e)(1).
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.
The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80.
The HTSUS (2000/2001) provisions under consideration are as follows:
8505 Electromagnets, permanent magnets and articles intended to become permanent magnets after magnetization . . . :
8505.90 Other, including parts:
8505.90.80 Other
* * * * * *
9018 Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments; parts and accessories thereof:
Electro-diagnostic apparatus (including apparatus for functional exploratory examination or for checking physiological parameters); parts and accessories thereof:
9018.13.00 Magnetic resonance imaging apparatus
* * *
9018.19.00 Other:
Other:
9018.19.95 Other
EN 85.05 provides in pertinent part as follows:
This heading does not cover:
. . .
(b) Electro-magnets, permanent magnets or magnetic devices of this heading, when presented with machines, apparatus, toys, games, etc., of which they are designed to form part (classified with those machines, apparatus, etc.).
[Emphasis in original.]
After a careful consideration of this matter, we find that exclusion (b) in EN 85.05 is applicable here, i.e., based on the available information, the imported goods consist of magnets or magnetic devices which are presented with apparatus of which they are designed to form a part. Accordingly, we find that the subject goods are not provided for in heading 8505, HTSUS.
Pursuant to the instruction of exclusion (b) to EN 85.05, the goods are to be classified with the machines, apparatus, etc. which they were presented with and of which they are designed to form a part. The protestant states that the subject goods “are used in Magnetic Resonance imaging.” Magnetic Resonance Imaging apparatus are provided for in heading 9018, HTSUS. According to EN 90.18, the “heading covers a very wide range of instruments and appliances which, in the vast majority of cases, are used only in professional practice (e.g., by doctors, surgeons, dentists, veterinary surgeons, midwives), either to make a diagnosis, to prevent or treat an illness or to operate, etc.” MRI apparatus are provided for in this heading because they are used in professional practice to diagnose diseases and to treat illness. Id.
As described in the EN to subheading 9018.13, MRI apparatus of this subheading consist of “a huge electro-magnet, a radio-frequency generator and an automatic data processing machine for evaluation.” In this instance, a portion of the MRI apparatus is being imported.
Accordingly, we find that the subject goods, described above as articles containing MRI magnets and other apparatus, are provided for in heading 9018, HTSUS, and are classified in subheading 9018.13.00, HTSUS, as: “Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments; parts and accessories thereof: Electro-diagnostic apparatus (including apparatus for functional exploratory examination or for checking physiological parameters); parts and accessories thereof: Magnetic resonance imaging apparatus.”
The result here is consistent with the result in HQ 962625 dated May 25, 1999. We note that the goods in this case and HQ 962625 are not identical but they appear to have some substantial similarities.
HOLDING:
The articles containing MRI magnets and other apparatus are classified in subheading 9018.13.00, HTSUS, which provides for “Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments; parts and accessories thereof: Electro-diagnostic apparatus (including apparatus for functional exploratory examination or for checking physiological parameters); parts and accessories thereof: Magnetic Resonance imaging apparatus.”
You are instructed to GRANT the protest.
In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, you are to mail this decision, together with the Customs Form 19, to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to mailing of the decision. Sixty days from the date of the decision the Office of Regulations and Rulings will make the decision available to Customs personnel, and to the public on the Customs Home Page on the World Wide Web at www.cbp.gov, by means of the Freedom of Information Act, and other methods of public distribution.
Sincerely,
/s/
Myles B. Harmon,
Director
Commercial Rulings Division