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NY 848371

January 12, 1990

CLA-2-90:S:N:N1:104 848371


TARIFF NO.: 9022.90.6000

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.


Jean F. Maguire
Area Director

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