Mr. Robert Morris
Embarcadero Commerce Center
Building No. 1
Laredo, TX 78045
RE: The tariff classification of X-ray supports from Mexico
Dear Mr. Morris:
In your letter dated May 6, 2004, received here May 18, 2004, for Lou-Rich, Inc., you requested a tariff classification ruling. No sample was received.
The digital photos of the 879125-01, 879125-02, and 879919-01 all show metal stands on castors with elaborate gripping mechanisms at the top of the central “pole.” For all three, you state that, regarding function:
“The apparatus is used as a portable base for an X-ray device. It is also equipped with a moveable arm/extension on which the X-ray unit is attached. This allows for the directional placement of the X-ray device over the target.”
It is clear that the items are primarily designed for use in conjunction with X-ray emitting apparatus.
You propose classification in HTS 9402 as medical furniture. However, while Exclusion f to the Harmonized System Explanatory Note to 9018 specifically excludes 9402 from that Heading, there is no similar exclusion in the EN to 9022. Also, the 9022 Heading is written relatively broadly and specifically includes items that would normally be considered medical furniture, e.g., Examination or Treatment Tables and Chairs. Your items are even more directly involved in the delivery of the X-rays to the patient than those items.
In arriving at your proposed classification, you cite General Rule of Interpretation 3-c. However, that does not apply since all the classifications in question describe the items as a whole, not just one component.
You raise the possibility of classification in HTS 8716. However, your item is not classifiable in Chapter 87 because it is not principally used for transport. Also, Note 2-g to HTS Section 17 excludes the Articles of Chapter 90.
You raise the possibility of classification in HTS 9022.90.60. While we agree that 9022 applies, your items have an independent function and are not enclosed within a larger device. Noting Headquarters Ruling Letter 952358 LTO, 10-13-92, we consider them to “other” Apparatus for the purposes of 9022, not Parts or Accessories.
The applicable subheading for your three items will be 9022.90.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for, inter alia, “other” apparatus based on the use of X-rays. The general rate of duty will be .8 percent ad valorem.
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.
Robert B. Swierupski