CLA-2-90:S:N:N1:104 848371
Mr. Robert A. Calandra
Freeman, Wasserman & Schneider
90 John Street
New York, New York 10038
RE: The tariff classification of field modification kits
("FMIs") for x-ray apparatus from England, France, Japan or
Spain.
Dear Mr. Calandra:
In your letter dated December 21, 1989 on behalf of General
Electric Medical Systems (GEMS) of Milwaukee, Wisconsin you
requested a tariff classification ruling.
The field modification kits ("FMIs") are used to upgrade or
otherwise modify existing x-ray equipment. They generally are
provided free of charge under warranty, safety or reliability
upgrading programs. You have provided an example of a typical
kit:
Printed Circuit Board $1,000.00
Cable 50.00
Switch 30.00
Fuse 2.00
Nuts & Bolts 0.40
Printed Matter 10.00
Label 0.20
_________
$1,092.60
Each set is assigned a separate part number. The kit is
specifically designed by virtue of the "stuffed" PCB to improve
and upgrade a specific performance feature of the x-ray
apparatus.
You suggest that these kits should be considered "sets" by
virtue of GRI 3(b). First, the kits consist of at least two
different articles which are, prima facie, classifiable in
different headings. Second, they consist of articles put up
together to meet a particular need. Third, the set is purchased
by GEMS and provided to users without repacking.
In the described set of circumstances, the FMIs qualify as
goods put up in sets for retail sale for purposes of GRI 3(b),
HTSUSA.
The applicable subheading for the field modification kits
("FMIs") will be 9022.90.6000, Harmonized Tariff Schedule of the
United States (HTS), which provides for parts and accessories of
apparatus based on the use of x-rays. The rate of duty will be
2.1 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport