CLA-2 CO:R:C:M 088963 JMH
Mr. Arthur M. Rohner
Assistant Operations Manager
Nuclear Associates
100 Voice Road
P.O. Box 349
Carle Place, NY 11514-0349
RE: Cardiac Dynamic Phantom; Measuring or checking instruments,
appliances and machines, not specified or included elsewhere
in this chapter; instruments, apparatus and models, designed
for demonstrational purposes; suitable for use; electro-
mechanical device
Dear Mr. Rohner:
Your February 19, 1991, request for a classification ruling
on the Cardiac Dynamic Phantom imported from the Netherlands has
been referred to this office.
FACTS:
The article in question is the Dynamic Cardiac Phantom
("DCP"). The DCP is an electro-mechanical device which mimics
the anatomical and physiological characteristics of the human
heart. The device consists of three sections: the mechanical
unit, a cardiac ventricle phantom and a background phantom. The
mechanical unit is a motor driven unit which incorporates the
electrical components and controls that operate the DCP. The
cardiac ventricle phantom is a hollow, transparent chamber which
simulates the right and left ventricles. The background phantom
is a simulation of the lung, atria and large vessel activity as
background to the "heart".
When used, the cardiac and background chambers are filled
with a radioactive solution. Th cardiac chamber lies on top of
the mechanical unit. "Metal jaws", which are operated by the
mechanical unit, are placed above the cardiac chamber. The
background phantom is placed above the metal jaws. The metal
jaws simulate a beating heart by opening and closing. The
movement causes the liquid to flow through the chambers and the
"organs" within the chambers.
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The DCP is used to test instruments for use in cardiology.
The electro-mechanical device generates test data and algorithms
which are used as standards against which test instruments and
cardiology systems are graded. The DCP also is used as a
training aid for cardiology personnel.
ISSUE:
What is the appropriate classification for the Dynamic
Cardiac Phantom imported from the Netherlands?
LAW AND ANALYSIS:
The classification of merchandise under the Harmonized
Tariff Schedule of the United States Annotated ("HTSUSA") is
governed by the General Rules of Interpretation ("GRIs"). GRI 1,
HTSUSA, states in part that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes..."
It is the opinion of this office that the appropriate
heading under which the DCP is classified is heading 9031,
HTSUSA. This heading describes "Measuring or checking
instruments, appliances and machines, not specified or included
elsewhere in this chapter..." DCP creates a known phenomenon
against which the accuracy of various test instruments may be
checked. Literature submitted as part of the ruling request
states "[o]n the one hand, a phantom can be used to check the
performance of the hardware, and on the other hand, it can be
used to generate a standard set of cardiac data than can be used
to check software algorithms." (emphasis added) Marketing
literature for the DCP states that the device "allows acceptance
and QA testing for data acquisition instruments, data processing
software, and overall cardiac systems." Thus, the DCP is a
device for measuring and checking under heading 9031. The proper
classification for the DCP is subheading 9031.80.00, as
"Measuring or checking instruments, appliances and machines, not
specified or included elsewhere in this chapter...Other
instruments, appliances and machines..."
You believe that the DCP should be classified under heading
9023, HTSUSA, as "Instruments, apparatus and models, designed for
demonstrational purposes...unsuitable for other uses..."
(emphasis added). The DCP is not unsuitable for other uses. The
device is designed and very suitable for the checking for cardiac
instruments and systems. Therefore, the DCP does not meet the
terms of the heading 9023 and cannot be classified under heading
9023.
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HOLDING:
In accordance with GRI 1, the Dynamic Cardiac Phantom is
described by the terms of heading 9031. The appropriate
classification for the Dynamic Cardiac Phantom is subheading
9031.80.00, as "Measuring or checking instruments, appliances and
machines, not specified or included elsewhere in this
chapter...Other instruments, appliances and machines..."
Sincerely,
John Durant, Director
Commercial Rulings Division