Revocation of NY 859830; "Pacemaker Analyzer"; Chapter 90, Note 2(a); 9021.90.40

HQ 951712 May 7, 1992 CLA-2 CO:R:C:M 951712 DWS CATEGORY: Classification TARIFF NO.: 9031.80.00 Mr. William L. O'Connor, Jr. A.N. Deringer, Inc. Building 880 Burlington International Airport South Burlington, VT 05401 RE: Revocation of NY 859830; "Pacemaker Analyzer"; Chapter 90, Note 2(a); 9021.90.40 Dear Mr. O'Connor: We have been asked to review NY 859830, dated February 13, 1991, in which the Area Director of Customs, New York Seaport, advised you of the classification of the "Pacemaker Analyzer" (Model PMA-1) under the Harmonized Tariff Schedule of the United States (HTSUS). The merchandise was classified under subheading 9021.90.40, HTSUS, which provides for: "[h]earing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; parts and accessories thereof: [o]ther: [p]arts and accessories for hearing aids and for pacemakers for stimulating heart muscles." FACTS: The "Pacemaker Analyzer" is designed for use as a universal analyzer and tester for all types of external cardiac pacemakers including invasive and non-invasive types. The microprocessor- based analyzer enables measurement and display of pacing pulse rate, height and width, A-V interval, refractory period, RST wave sensitivity, long term stability, and susceptibility to 50/60 Hz interference. The unit is not to be used on a pacemaker connected to a patient. ISSUE: What is the proper classification of the "Pacemaker Analyzer" under the HTSUS? LAW AND ANALYSIS: Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes. Under the erroneous impression that the "Pacemaker Analyzer" was used to assess the performance of a pacemaker connected to a patient, Customs in New York classified it as an accessory for a pacemaker under subheading 9021.90.40, HTSUS. Chapter 90, note 2(a), HTSUS, states that: [p]arts and accessories which are goods included in any of the headings of this chapter or of chapter 84, 85 or 91 (other than heading 8485, 8548 or 9033) are in all cases to be classified in their respective headings. While the "Pacemaker Analyzer" is an accessory for a pacemaker, its main purpose is to measure the functioning of a pacemaker. It is our position that the "Pacemaker Analyzer" is specifically classifiable as a measuring instrument under subheading 9031.80.00, HTSUS, which provides for: "[m]easuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter: [o]ther instruments, appliances and machines." Therefore, under chapter 90, note 2(a), HTSUS, the "Pacemaker Analyzer" is classifiable under subheading 9031.80.00, HTSUS. HOLDING: The "Pacemaker Analyzer" is classifiable under subheading 9031.80.00, HTSUS, which provides for: "[m]easuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter: [o]ther instruments, appliances and machines." The general, column one rate of duty is 4.9 percent ad valorem. Under chapter 90, note 2(a), HTSUS, NY 859830 is revoked. This revocation is issued under section 177.9(d), Customs Regulations [19 CFR 177.9(d)]. It is not to be applied retroactively to NY 859830 [19 CFR 177.9(d)(2)], and will not, therefore, affect past transactions for the importation of your merchandise under that ruling. However, for the purposes of future transactions in merchandise of this type, the above cited ruling will not be valid precedent. We recognize that pending transactions may be adversely affected by this revocation, in that current contracts for importations arriving at a port subsequent to this decision will be classified pursuant to them. If such a situation arises, you may, at your discretion notify this office and apply for relief from the binding effects of this decision as may be warranted by the circumstances. Sincerely, John Durant, Director Commercial Rulings Division