The tariff classification of LGSO crystals and crystal arrays from Japan

N074482 September 23, 2009 CLA-2-90:OT:RR:E:NC:N4:405 CATEGORY: Classification TARIFF NO.: 9018.19.9560 Mohammed Rahoof Yusen Air & Sea Services 405-T Victory Avenue South San Francisco, CA 94080 RE: The tariff classification of LGSO crystals and crystal arrays from Japan Dear Mr. Rahoof: In your letter dated September 2nd, 2009, on behalf of Hitachi Chemical Co., you requested a tariff classification ruling. No sample was provided. In your submission you request a ruling on what you call LGSO scintillation crystals. These crystals, which are composed of a combination of Lutetium oxide, Gadolinium oxide, Yttrium oxide, silica, and Cerium oxide, are designed to be used in a Positron Emission Tomography (PET) scanner. You state that the crystals can be imported as individual pieces or as a crystal array that is an assembly of the individual crystals. The sizes of each piece or crystal array can vary. When the crystals are imported as individual pieces, the customer will assemble the pieces into a crystal array using optical grade tapes or glues. The crystal arrays are then assembled into a detector module for a PET scanner.Headquarters Ruling Letter 965641 – JLV, September 30th, 2002 classified similar crystals and crystal arrays as parts of the device they are designed to work with. In that ruling CWO crystals used to make arrays used in CT scanners were classified not as luminophore crystals, but as parts of apparatus in subheading 9022.90.60 HTSUS.Taking this into account, we would consider the LGSO crystals and crystal arrays to be a part of a PET scanner. PET scanners are considered scintigraphic apparatus, per Harmonized System Subheading Explanatory Note 9018.14.The applicable subheading for the LGSO crystals and crystal arrays will be 9018.19.9560, Harmonized Tariff Schedule of the United States (HTSUS), which provides "other" parts and accessories of Electro-diagnostic apparatus. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division