The tariff classification of a ceramic scintillator plate from Japan

NY M84425 July 21, 2006 CLA-2-69:RR:NC1:126: M84425 CATEGORY: Classification TARIFF NO.: 6909.19.5095 Mr. Erich Gartner Hitachi Metals America, Ltd. 2 Manhattanville Road Suite 301 Purchase, NY 10577 RE: The tariff classification of a ceramic scintillator plate from Japan Dear Mr. Gartner: In your letter, dated June 20, 2006, you requested a tariff classification ruling regarding a ceramic scintillator plate. A sample was submitted with your ruling request. Your letter states that the hardness of this ceramic item is equivalent to approximately 5 on the Mohs scale. In a telephone conversation you indicated that the product does not consist of porcelain. You letter indicates that the article will function as a component in a CT machine. You describe the machine which will incorporate this ceramic component as “a medical imaging machine that employs tomography where digital geometry processing is used to generate a three-dimensional image of the internals of an object from a large series of two-dimensional X-ray images taken around a single axis of rotation.” You indicate that the scintillator absorbs X-rays and gamma rays and makes them visible to the human eye. In your letter you suggested that this product should be classified in subheading 9022.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which covers parts and accessories of apparatus based on the use of X-rays. However, Note 1 (c) of Chapter 90 precludes the application of provisions in chapter 90 to ceramic wares for technical uses classifiable in heading 6909. The product as issue is clearly a ceramic article for technical use. Therefore, subheading 9022.90.6000 is not applicable to this merchandise. The applicable subheading for the ceramic scintillator plate will be 6909.19.5095, HTSUS which provides for ceramic wares for laboratory, chemical or other technical uses: other: other. The rate of duty will be 4 percent ad valorem. 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 Jacob Bunin at 646-733-3027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division