CLA-2-90:OT:RR:NC:N4:405
Arni Sigurjonsson
Corporate Legal Councel
Marel hf
Austurhraun
Gardabaer, IS – 210
Iceland
RE: The tariff classification of the Sensor-X machine from Iceland.
Dear Mr. Sigurjonsson:
In your letter dated October 9, 2012, you requested a tariff classification ruling. No samples were provided.
Your description of your Sensor-X machine is “an apparatus based on the use of x-rays, using radiography technology, includes an x-ray tube, high tension generators, control panel and a screen. It can be used as part of a product line or as a stand alone machine.”
We agree that it is described by HTSUS 9022.19 since that requires only that the apparatus be based on the use of x-rays. We also agree that it is not a part or accessory for the purposes of HTSUS 9022. Therefore, a possible exclusion from HTSUS 9022 via Note 2-a to Chapter 90 cannot apply.
You note that it may also be described by HTSUS 8438 as Machinery, not specified or included elsewhere in Chapter 84, for the industrial preparation or manufacture of food or drink… However, whether or not that is the case, classification in HTSUS 9022 takes precedence since the Articles of Chapter 90 are excluded by Note 1-m to HTSUS Section 16, which includes HTSUS Chapter 84.
The applicable subheading for the Sensor-X will be 9022.19.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “other” apparatus based on the use of X-rays. The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist J. Sheridan at (646) 733-3012.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division