CLA-2 CO:R:C:M 955821 LTO
Ms. Tracy Ann Ehme
The A.W. Fenton Co., Inc.
1157 Rarig Avenue
Columbus, Ohio 43219-2357
RE: Keratometer tray; "furniture"; EN 83.02; chapter 94, note
1(d); section XV, note 2(c); General EN to chapter 94; HQ
955615
Dear Ms. Ehme:
This is in response to your letter of January 4, 1994, on
behalf of The R.H. Burton Co., requesting the classification of a
keratometer tray under the Harmonized Tariff Schedule of the
United States (HTSUS). Your letter was referred to this office
for a response.
FACTS:
The article in question is a keratometer tray. The tray
attaches to the keratometer arm and provides a base on which to
set the keratometer, which is a medical instrument for measuring
the curvature of the cornea of the eye. The tray is made of
steel and can only be used with the Burton 1040 Keratometer or
the Burton 3200 Chair with the XL 3200 Instrument Stand.
ISSUE:
Whether the keratometer tray is classifiable as a mounting,
fitting or similar article suitable for furniture, of iron or
steel, under subheading 8302.49.60, 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 - 2 -
shall be determined according to the terms of the headings and
any relative section or chapter notes . . . ."
The headings at issue are as follows:
8302 Base metal mountings, fittings and similar
articles suitable for furniture, doors,
staircases, windows, blinds, coachwork,
saddlery, trunks, chests, caskets or the
like . . .
* * * * * * * * * * * * *
9402 Medical, surgical, dental or veterinary
furniture (for example, operating tables,
examination tables, hospital beds with
mechanical fittings, dentists' chairs);
. . . parts of the foregoing articles
Note 1(d) to chapter 94 states that the chapter does not
cover base metal parts of general use as defined in note 2 to
section XV. Note 2(c) to section XV states that the expression
"parts of general use" means: "articles of heading 8301, 8302,
8308 or 8310 and frames and mirrors, of base metal, of heading
8306 [emphasis added]." Thus, if the keratometer trays are
classifiable under heading 8302, HTSUS, they cannot be classified
as parts of medical furniture under heading 9402, HTSUS.
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.
EN 83.02, pg. 1118, states that heading 8302, HTSUS, covers
general purpose classes of base metal accessory fittings and
mountings, such as are used largely on furniture, doors, windows,
coachwork, etc. Goods within such general classes remain in this
heading even if they are designed for particular uses (e.g., door
handles or hinges for automobiles). The heading does not,
however, extend to goods forming an essential part of the
structure of the articles, such as window frames or swivel
devices for revolving chairs [emphasis in original]."
The keratometer tray in question attaches to an instrument
stand arm, which is a part of the instrument stand. See HQ
955615, dated January 24, 1994 (wherein instrument stands and
stand arms, when imported separately, were classified as medical
furniture and parts thereof under heading 9402, HTSUS). The
keratometer tray is similar to a swivel device for a revolving
chair, in that both form an essential part of the article with - 3 -
which they are used. The tray connects to the instrument stand
arm and provides a base on which to set the keratometer. The
keratometer could not be connected to the arm in the absence of
the keratometer tray. Accordingly, the tray is not classifiable
under heading 8302, HTSUS.
As stated above, the keratometer tray is a part of an
instrument stand arm, which is part of an instrument stand. In
HQ 955615, the instrument stand arm, which was used solely with
the instrument stand, was classified as a part of medical
furniture under subheading 9402.90.00, HTSUS. Similarly, the
tray, which is used solely with the instrument stand arm, is also
classifiable under this subheading.
HOLDING:
The keratometer tray is classifiable under subheading
9402.90.00, HTSUS, which provides for other medical furniture and
parts thereof. The corresponding rate of duty for articles of
this subheading is 5.3% ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division