Sales Administration Manager,
Bruker AXS, Inc.
5465 East Cheryl Parkway
Fitchburg, WI 53711-5373
RE: The tariff classification of an electric generator from Germany
Dear Mr. Malina:
In your letter dated April 6, 2005, you requested a tariff classification ruling.
The item concerned is the X-ray Generator Kristalloflex K780. It is a high-voltage, microprocessor-controlled, solid-state, medium frequency electric generator which produces AC and is used as part of an analytical x-ray diffraction system. The maximum electrical wattage generated is 3000 Watts with a maximum voltage of between 20-60 kVA.
You ask in your letter whether the generator would be classifiable in subheading 9022.30.0000 of the Harmonized Tariff Schedule of the United States (HTS):
The classification of goods in the HTS is governed by the General Rules of Interpretation (GRIs). GRI 1. states, “ ... for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes ...”.
Note 2. (a) to Chapter 90 of the HTS states, “Parts and accessories which are goods included in any of the headings of this chapter or of chapter 84, 85 or 91 ... are in all cases to be classified in their respective headings”.
(In other words, if a good is specified in a heading of any of those chapters, it is to be classified in that heading whether it is a part or accessory of a good specified in another heading in those chapters or not.)
In this instance, even though the X-ray Generator Kristalloflex K780 is a part of an analytical x-ray diffraction system (which may, if imported, be classifiable in HTS heading 9022), HTS heading 8501 specifies, “Electric ... generators ... “, so, as an electric generator, the X-ray Generator Kristalloflex K780 would be classified under that heading.
While, it is true that “Radiation generator units” are specified in HTS subheading 9022.90.0500, a “radiation generator” is defined as a “device or apparatus which generates radiation” and you state in your letter that “The generator does not, by itself, produce x-rays”.
The applicable subheading for the X-ray Generator Kristalloflex K780 will be 8501.61.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Electric ... generators ... : AC generators ... : Of an output not exceeding 75 kVA. The rate of duty will be 2.5%.
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 Richard Laman at 646-733-3017.
Robert B. Swierupski