"Slow Slope" and "Little Prism" X-ray absorption filters; accessories; Note 2(b), Chapter 90; apparatus based on the use of X-rays; HRL 087704 and 955025

HQ 956791 July 28, 1994 CLA-2 CO:R:C:M 956791 KCC CATEGORY: Classification TARIFF NO.: 9022.90.60 Jean A. Vzina, M.D. President and Medical Advisor, Octostop Inc. Casier Postal 1476 Succ. St-Laurent, Montral, Qc., Canada H4L 4Z1 RE: "Slow Slope" and "Little Prism" X-ray absorption filters; accessories; Note 2(b), Chapter 90; apparatus based on the use of X-rays; HRL 087704 and 955025 Dear Doctor Vzina: This is in regards to your letter dated June 23, 1993, to Customs in Champlain, New York, regarding the tariff classification of "Slow Slope" and "Little Prism" X-ray absorption filters under the Harmonized Tariff Schedule of the United States (HTSUS). A product instruction brochure was submitted for our examination. We regret the delay in responding to your request. FACTS: The "Slow Slope" and "Little Prism" X-ray absorption filters are silicone rubber compensating filters used to even out the density of an X-ray film which would otherwise be highly over penetrated or under penetrated. The "Slow Slope is placed under the hands, wrists or feet, or over the feet. The "Little Prism" may be placed on the collimator of the X-ray machine or used at the patient. ISSUE: Whether the "Slow Slope" and "Little Prism" X-ray absorption filters are classified as other parts and accessories of apparatus based on the use of X-rays under subheading 9022.90.60, HTSUS. LAW AND ANALYSIS: The classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1, HTSUS, states, in part, that "for legal purposes, classification shall be determined according to terms of the headings and any relative section or chapter notes...." Heading 9022, HTSUS, provides for: Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examination or treatment tables, chairs and the like; parts and accessories thereof.... With regard to the classification of parts and accessories for machines, apparatus, instruments or articles of Chapter 90, HTSUS, Note 2, Chapter 90, HTSUS, provides as follows: (a) Parts and accessories which are goods included in any of the headings of this chapter or of chapter 84, 85 or 91...are in all cases to be classified in their respective headings; (b) Other parts and accessories, if suitable for use solely or principally with a particular kind of machine, instrument or apparatus, or with a number of machines, instruments or apparatus of the same heading...are to be classified with the machines, instruments or apparatus of that kind; (c) All other parts and accessories are to be classified in heading 9033. Because the "Slow Slope" and "Little Prism" X-ray absorption filters are not goods included in any heading of Chapter 84, 85, 90 or 91, HTSUS, it is necessary to resort to Note 2(b), Chapter 90, HTSUS. You contend that the articles at issue are specially designed accessories that are solely or principally used with the apparatus of heading 9022, HTSUS. The term "accessory" is not defined in either the tariff schedule or the Explanatory Notes of the Harmonized Commodity Description and Coding System. An accessory is generally an article which is not necessary to enable the goods with which it is used to fulfill their intended function. An accessory must be identifiable as being intended solely or principally for use with a specific article. Accessories are of secondary or subordinate importance, not essential in and of themselves. They must, however, somehow contribute to the effectiveness of the principal article (e.g., facilitate the use or handling of the principal article, widen the range of its uses, or improve its operation). See, Headquarters Ruling Letter (HRL) 087704 dated September 27, 1990. The "Slow Slope" and "Little Prism" X-ray absorption filters are not necessary to enable the X-ray apparatus with which it is used to fulfill its intended function. However, the articles at issue are designed to increase the quality of the X-ray, thereby contributing to the effectiveness of the X-ray apparatus. Based on the information presented, we are of the opinion that the "Slow Slope" and "Little Prism" X-ray absorption filters are principally used with the apparatus of heading 9022, HTSUS, and are, therefore, classified under subheading 9022.90.60, HTSUS, as accessories of apparatus based on the use of X-rays. See also, HRL 955025 dated April 29, 1994. HOLDING: The "Slow Slope" and "Little Prism" X-ray absorption filters are classified as other parts and accessories of apparatus based on the use of X-rays under subheading 9022.90.60, HTSUS. The corresponding rate of duty for articles of this subheading is 2.1 percent ad valorem. Sincerely, John Durant, Director