CLA-2-90:OT:RR:NC:N4:405
Joe Boll
Fairchild Imaging
1801 McCarthy Boulevard
Milpitas, CA 95035
RE: The tariff classification of cesium iodide coated glass plates from Great Britain
Dear Mr. Boll:
In your letter dated November 5, 2010, you requested a tariff classification ruling. No sample was provided.
The merchandise covered by your ruling request consists of what are described as fiber optic glass plates with a cesium iodide coating. The glass plates come in three sizes, referred to as size 1 (small), size 1.5 (medium), and size 2 (large). The actual measurements are 30.365mm x 20.519mm for size 1, 33.4mm x 26.14mm for size 1.5, and 36.325mm x 26.14mm for size 2. The glass plates are made in the United States, and then sent to Great Britain to the have the cesium iodide coating applied. They are then imported back into the United States, where they will be used in intraoral dental x-ray sensors. The coated glass plates, after importation, will be mounted into a digital image capture device that is placed inside the patient’s mouth. The plates do not generate x-rays. Instead they act as a scintillator; areas struck by x-rays become luminescent. The light from the plate is then converted to electrical signals that produce an image for display and storage. The coated glass plates here appear to operate along the same basic principles as the Cesium Iodide input phosphor screens that were used in the X-Ray Image Intensifier described in Headquarters Ruling Letter (HRL) 088755, dated June 2, 1992.
The cesium coated glass plates are clearly designed for use with x-ray apparatus. The coating is designed to react when struck with x-rays, converting the radiation into light, which is used by the digital image capture device. The coated plates are similar in form and function to the selenium coated glass panels described in HRL 967022, dated March 31, 2004.
The applicable subheading for the cesium coated glass plates will be 9022.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "other" parts and accessories of apparatus based on the use of X-rays. The rate of duty will be 0.8% ad valorem.
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,
Robert B. Swierupski
Director
National Commodity Specialist Division