The tariff classification of Digital X-ray Detectors from Germany

NY R04500 July 31, 2006 CLA-2-90:RR:NC:N1:105 R04500 CATEGORY: Classification TARIFF NO.: 9030.10.0000 Ms. Jackie Kojian PerkinElmer Optoelectronics SBU Headquarters 44370 Christy Street Fremont, CA 94538-3180 RE: The tariff classification of Digital X-ray Detectors from Germany Dear Ms. Kojian: In your letter dated July 27, 2006, you requested a tariff classification ruling. No sample was submitted. You state, “PerkinElmer’s amorphous silicon flat panel detectors use a solid state sensor as a two-dimensional photodiode array. The detectors are well suited to perform digital image acquisition and contain all drive and read-out processing electronics including an X-Ray interlock. X-Rays are converted into light using different scintillators. The information is digitized in 16 bit to achieve highest dynamic range and contrast. PerkinElmer currently offers 3 main versions of Amorphous Silicon Radiation Image Detectors (or XRDs): The XRD 512-400 series with its 8” 512 x 512 pixel matrix at 400 um pixel size and the XRD 16xx series with a 16” aSi panel and a maxtrix of either 1024 x 1024 (@ 400 um) or 2048 x 2048 pixels (@ 200 um). The devices of each series differ from each other by scintillator, filter, charge amplification and frame rate.” You also state, “These fully digital 16” and 8” detectors can be used in a variety of industrial and medical applications such as portable radiography, industrial non-destructive testing (NDT), PCB inspection, pipeline inspection, portal imaging, bone densitometry and veterinary imaging.” We note that the smaller models have there own handles and all have standard, plug-in, electrical outputs so they do not need to be integrated into a larger apparatus nor will they, in themselves, incorporate a radioactive source. You state, “In its imported condition, PerkinElmer believes the correct classification for the digital X-Ray detectors should be 9022.14.0000 for medical and veterinary uses and 9022.19.0000 for other uses, i.e., industrial applications.” Since 9022 is not an actual use provision, under no circumstances can different classification be applied to the same model depending on its actual use. Regarding your more general claim of HTSUS 9022 as “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…”, HTSUS 9030 provides a more specific description as “Instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionizing radiations.” Harmonized System Explanatory Note A-4 indicates it covers, “Radiation measuring or detecting instruments incorporating liquid or solid scintillators.” The applicable subheading for the XRD Digital X-ray detectors will be 9030.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Instruments and apparatus for measuring or detecting ionizing radiations. The rate of duty will be 1.6 percent ad valorem. 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