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NY 867882

October 24, 1991

CLA-2-84:S:N:N1:110 867882


TARIFF NO.: 8471.91.0090; 8471.92.9080; 8471.92.6560; 8504.31.4060; 8536.90.0030; 8544.41.0000; 8471.92.2000

Mr. John S. Rode
Rode & Qualey
295 Madison Avenue
New York, N.Y. 10017

RE: The tariff classification of an EPLab System from Canada

Dear Mr. Rode:

In your letter dated October 15, 1991, on behalf of Biomedical Instrumentation Inc., you requested a tariff classification ruling.

The merchandise under consideration involves the components of an EPLab system that is capable of accomplishing all of the functions of the traditional electrocardiograph machine, i.e., measuring, displaying, and recording the electrical currents which are generated in a patient's heart during an electrophysiological study.

The EPLab system converts the amplified electrical impulses transmitted from the patient's heart into digital form, which is then recorded on an optical disk within the EPLab system and may, at the same time, be displayed on a monitor in graphic form. Through the application of data processing under program control, the electrophysiologist may utilize the EPLab system to accomplish automatically, in minutes, the measurement and analysis of patient data.

The system, in its imported condition consists of the following components: computer console; mouse; laser printer; isolation transformer; connector box; cables; and keyboard. The system can be shipped in two configurations, the EPLab system I and the EPLab system II. System II includes all of the components of the system I and an additional computer console, keyboard, and monitor, so that the data recorded on the optical disk may be studied at another location in the hospital.

The components of the system are sourced from various countries, including some from the United States, and then assembled in Canada. Consideration under such subheading provisions as 9802.00.80 and 9801.00.10 may thus be applicable, pending proper documentation that will be furnished to the respective ports. After assembly of the components in Canada, proprietary software is then recorded on the magnetic disk which is incorporated into the hard disk drive assembled in the computer console. The issue of whether this "software" falls under Legal Note 6 definition to Chapter 85 of HTS, will be addressed in a separate ruling request. The medical amplifiers and patient catheters are not imported with the system, thus the system in its imported condition cannot detect and amplify the electrical impulses generated by the patient's heart. The unfinished imported system therefore does not appear to have the essential character of a finished electrocardiograph.

The computer console is basically an off-the shelf desk-top computer that incorporates an 80386 CPU that runs at 25 MHz. The mouse and keyboard are computer input devices, and the laser printer a computer output unit. The remaining components, i.e., the isolation transformer, connector box, and cables, are manufactured in Canada, and make up the balance of the imported EPLab system.

The applicable subheading for the computer processor unit will be 8471.91.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for digital processing units, whether or not entered with the rest of a system, which may contain in the same housing one or more of the following types of units: storage units, input units, output units. The duty rate will be 3.9 percent ad valorem.

The applicable subheading for the mouse will be 8471.92.9080, HTS, which provides for other ADP input units. The rate of duty will be 3.7 percent ad valorem.

The applicable subheading for the laser printer will be 8471.92.6560, HTS, which provides for printer units, assembled and incorporating at least the media transport, control and print mechanism. The rate of duty will be 3.7 percent ad valorem.

The applicable subheading for the keyboard will be 8471.92.2000, HTS, which provides for keyboards. The rate of duty will be free.

The applicable subheading for the isolation transformer will be 8504.31.40, HTS, which provides for other electrical transformers having a power handling capacity less than 1 kVA. The rate of duty will be 6.6 percent ad valorem.

The applicable subheading for the connector box will be 8536.90.0030, HTS, which provides for other apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits, for a voltage not exceeding 1,000 V. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the cables will be 8544.41.0000, HTS, which provides for other electric conductors, fitted with connectors, for a voltage not exceeding 80 V. The rate of duty will be 5.3 percent ad valorem.

Goods classifiable under the above cited HTS subheadings, which have originated in the territory of Canada, may be entitled to a reduced rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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.


Jean F. Maguire
Area Director

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