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NY J82158

March 19, 2003

CLA-2-90:RR:NC:N1:105 J82158


TARIFF NO.: 9018.19.9560

Mr. Spiro Karras
Sandler & Travis Trade Advisory Services, Inc. 38345 Ten Mile Road
Farmington Hills, MI 48335

RE: The tariff classification of cabinets for MRI apparatus from India, Japan or Mexico

Dear Mr. Karras:

In your letter dated March 06, 2003, for General Electric Medical Systems, you requested a tariff classification ruling. Since you cite three countries, we assume that each “cabinet” will be imported separately.

You describe your imports as follows: “GEMS is a major manufacturer of MRI equipment used in medical applications to produce high quality images of the inside of the human body. Typically, a MRI system includes various kinds of free-standing cabinets that are located in a separate room from the magnet enclosure, patient table and coils. Our request deals with three of those kinds of cabinets: (1) a Radio Frequency (RF) cabinet, (2) a gradient cabinet, and (3) a systems cabinet.

The RF cabinet directs the frequency, amplitude, direction and power of RF energy that is being transmitted to the patient. The gradient cabinet monitors the characteristics of the gradient field being applied to the patient. The systems cabinet manages the interface between the operator console, the RF cabinet, the gradient cabinet and the magnet with its related systems. Each cabinet is roughly 24” x 30” x 75” and contains electrical components such as power supplies, amplifiers, RF transmitters, RF receivers and interface modules. They are far more than simple control or electrical distribution devices. They process and filter signals and perform certain logic operations that are part and parcel of the MRI procedure. Without them, the MRI process cannot be performed.”

Although each import, while necessary to the operation of an MRI, clearly lacks, by itself, the essential character of an item capable of producing MRIs, you propose classification in HTS 9018.19.9550, not in HTS 9018.13.0000 as Magnetic Resonance Imaging Apparatus, nor in HTS 9018.19.9560, as parts or accessories of electro-diagnostic apparatus.

You point to the classification at a CAT at an unstated port of “some rack-mounted x-ray cabinets containing a digital processor, image head intensifier and video camera” in HTS 9022.90.25 as other X-ray apparatus as your primary grounds for believing that each of your imports should be classified as “other apparatus,” not parts. However, the heading to HTS 9022 states, quite unlike HTS 9018, which is described by its function in the Medical Sciences, that it is for Apparatus Based on the Use of X-Rays and explicitly includes as Apparatus, for its purposes, “Control Panels and Desks, Screens, Examination or Treatment Tables, Chairs and the Like.” Thus Control Panels and the Like may be apparatus for the purposes of HTS 9022, but not 9018.

Since you state that each cabinet includes RF transmitters and receivers and process and filter signals, we agree that they include major elements that are not themselves, classifiable in HTS 8537. Therefore, consistent with CAFC 00-1263, they are not excluded from Chapter 90 by its Note 2-a, but are classified as a part in a Chapter 90 Heading, which can be considered to described the whole cabinet, not just some of it. Due to the specialized sub-equipment each contains, it appears each would be readily identifiable by an expert as suitable for use solely or principally with electro-diagnostic apparatus used in the professional practice of the medical sciences.

The applicable subheading for each cabinet will be 9018.19.9560, Harmonized Tariff Schedule of the United States (HTS), which provides for “other” parts and accessories of electro-diagnostic apparatus. The rate of duty will be free

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.


Robert B. Swierupski

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