CLA-2-90:OT:RR:NC:4:405
Mr. Julio Carbajal
Jumvic, L.L.C.
802 Trinity Street
Suite 104
Mission, TX 78572
RE: The tariff classification of a table top gluement assembly from Mexico
Dear Mr. Carbajal:
In your letter dated August 16, 2013, for GE Healthcare, you requested a tariff classification ruling. No samples were provided.
You refer to the import as a table top gluement assembly, part 5172989. It is a steel painted, mostly flat, frame with multiple indentations and holes for screws. You state that it is the base “on which the top of a bed moves to introduce patient inside the chamber” of an MRI (Magnetic Resonance Imager). It also serves as the base into which are inserted coils for use under the patient to “focalize imaging” and as the conduit for various electrical connections related to the production of the image.
Harmonized System Subheading Explanatory Note 9018.13 describes Magnetic Resonance Imagers.
Separately imported parts or accessories, if identifiable as suitable for use solely or principally as parts or accessories of this kind of device (see General Harmonized System Explanatory Note III to Chapter 90) or of one particular item (see Headquarters Ruling Letter 965546, 8-6-02), are classified in its heading if not excluded from that heading by Note 2(a) or (c) to Chapter 90 or by Harmonized Tariff Schedule of the United States (HTSUS) Add. US Rule of Interpretation 1-c (see HRLs 965968, 12-16-02, and 967233, 2-18-05) or from Chapter 90 by its Note 1.
We believe that, given its multiple unusual characteristics, it is identifiable as suitable for use solely or principally as parts or accessories of an MRI and that none of the exclusions above apply. You cited heading 9402, Medical Furniture and parts thereof. Since this part of the MRI is more specifically classified elsewhere than heading 9402, it is not classifiable as a part within the furniture provisions of Chapter 94, HTSUS – see Explanatory Notes (ENs) to Chapter 94, Harmonized System.
The applicable subheading for part 5172989 will be 9018.19.9560, HTSUS, which provides for Parts and accessories of electro-diagnostic apparatus. 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,
Myles B. Harmon
Acting Director
National Commodity Specialist Division