Cardiac Dynamic Phantom; Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; instruments, apparatus and models, designed for demonstrational purposes; suitable for use; electro- mechanical device
Issued May 8, 1991 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9031.80.00
Headings: 9031
GRI rules applied: GRI 1
Product description
The article in question is the Dynamic Cardiac Phantom ("DCP"). The DCP is an electro-mechanical device which mimics the anatomical and physiological characteristics of the human heart. The device consists of three sections: the mechanical unit, a cardiac ventricle phantom and a background phantom. The mechanical unit is a motor driven unit which incorporates the electrical components and controls that operate the DCP. The cardiac ventricle phantom is a hollow, transparent chamber which simulates the right and left ventricles. The background phantom is a simulation of the lung, atria and large vessel activity as background to the "heart". When used, the cardiac and background chambers are filled with a radioactive solution. Th cardiac chamber lies on top of the mechanical unit. "Metal jaws", which are operated by the mechanical unit, are placed above the cardiac chamber. The background phantom is placed above the metal jaws. The metal jaws simulate a beating heart by opening and closing. The movement causes the liquid to flow through the chambers and the "organs" within the chambers. -2- The DCP is used to test instruments for use in cardiology. The electro-mechanical device generates test data and algorithms which are used as standards against which test instruments and cardiology systems are graded. The DCP also is used as a training aid for cardiology personnel.
CBP rationale
The classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated ("HTSUSA") is governed by the General Rules of Interpretation ("GRIs"). GRI 1, HTSUSA, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes..." It is the opinion of this office that the appropriate heading under which the DCP is classified is heading 9031, HTSUSA. This heading describes "Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter..." DCP creates a known phenomenon against which the accuracy of various test instruments may be checked. Literature submitted as part of the ruling request states "[o]n the one hand, a phantom can be used to check the performance of the hardware, and on the other hand, it can be used to generate a standard set of cardiac data than can be used to check software algorithms." (emphasis added) Marketing literature for the DCP states that the device "allows acceptance and QA testing for data acquisition instruments, data processing software, and overall cardiac systems." Thus, the DCP is a device for measuring and checking under heading 9031. The proper classification for the DCP is subheading 9031.80.00, as "Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter...Other instruments, appliances and machines..." You believe that the DCP should be classified under heading 9023, HTSUSA, as "Instruments, apparatus and models, designed for demonstrational purposes...unsuitable for other uses..." (emphasis added). The DCP is not unsuitable for other uses. The device is designed and very suitable for the checking for cardiac instruments and systems. Therefore, the DCP does not meet the terms of the heading 9023 and cannot be classified under heading 9023. -3-
Full text
HQ 088963 May 8, 1991 CLA-2 CO:R:C:M 088963 JMH CATEGORY: Classification TARIFF NO.: 9031.80.00 Mr. Arthur M. Rohner Assistant Operations Manager Nuclear Associates 100 Voice Road P.O. Box 349 Carle Place, NY 11514-0349 RE: Cardiac Dynamic Phantom; Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; instruments, apparatus and models, designed for demonstrational purposes; suitable for use; electro- mechanical device Dear Mr. Rohner: Your February 19, 1991, request for a classification ruling on the Cardiac Dynamic Phantom imported from the Netherlands has been referred to this office. FACTS: The article in question is the Dynamic Cardiac Phantom ("DCP"). The DCP is an electro-mechanical device which mimics the anatomical and physiological characteristics of the human heart. The device consists of three sections: the mechanical unit, a cardiac ventricle phantom and a background phantom. The mechanical unit is a motor driven unit which incorporates the electrical components and controls that operate the DCP. The cardiac ventricle phantom is a hollow, transparent chamber which simulates the right and left ventricles. The background phantom is a simulation of the lung, atria and large vessel activity as background to the "heart". When used, the cardiac and background chambers are filled with a radioactive solution. Th cardiac chamber lies on top of the mechanical unit. "Metal jaws", which are operated by the mechanical unit, are placed above the cardiac chamber. The background phantom is placed above the metal jaws. The metal jaws simulate a beating heart by opening and closing. The movement causes the liquid to flow through the chambers and the "organs" within the chambers. -2- The DCP is used to test instruments for use in cardiology. The electro-mechanical device generates test data and algorithms which are used as standards against which test instruments and cardiology systems are graded. The DCP also is used as a training aid for cardiology personnel. ISSUE: What is the appropriate classification for the Dynamic Cardiac Phantom imported from the Netherlands? LAW AND ANALYSIS: The classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated ("HTSUSA") is governed by the General Rules of Interpretation ("GRIs"). GRI 1, HTSUSA, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes..." It is the opinion of this office that the appropriate heading under which the DCP is classified is heading 9031, HTSUSA. This heading describes "Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter..." DCP creates a known phenomenon against which the accuracy of various test instruments may be checked. Literature submitted as part of the ruling request states "[o]n the one hand, a phantom can be used to check the performance of the hardware, and on the other hand, it can be used to generate a standard set of cardiac data than can be used to check software algorithms." (emphasis added) Marketing literature for the DCP states that the device "allows acceptance and QA testing for data acquisition instruments, data processing software, and overall cardiac systems." Thus, the DCP is a device for measuring and checking under heading 9031. The proper classification for the DCP is subheading 9031.80.00, as "Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter...Other instruments, appliances and machines..." You believe that the DCP should be classified under heading 9023, HTSUSA, as "Instruments, apparatus and models, designed for demonstrational purposes...unsuitable for other uses..." (emphasis added). The DCP is not unsuitable for other uses. The device is designed and very suitable for the checking for cardiac instruments and systems. Therefore, the DCP does not meet the terms of the heading 9023 and cannot be classified under heading 9023. -3- HOLDING: In accordance with GRI 1, the Dynamic Cardiac Phantom is described by the terms of heading 9031. The appropriate classification for the Dynamic Cardiac Phantom is subheading 9031.80.00, as "Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter...Other instruments, appliances and machines..." Sincerely, John Durant, Director Commercial Rulings Division
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