HQ 954362: Surgical Microscope; Compound Optical Microscope; Explanatory Note 90.11; 9011.80.00

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

 

                            HQ 954362
                          June 30, 1993


CLA-2 CO:R:C:M 954362 DWS

CATEGORY: Classification

TARIFF NO.: 9018.90.20

Mr. Chris Wallace
Jagro Air Services, Inc.
Airport Industrial Office Park
145th Avenue & Hook Creek Boulevard
Building #C-5D
Valley Stream, NY 11581

RE: Surgical Microscope; Compound Optical Microscope; Explanatory 
    Note 90.11; 9011.80.00

Dear Mr. Wallace:

     This is in response to your letter of May 11, 1993, to the
Chief, Customs Information Exchange, on behalf of Moeller
Microsurgical, Inc., concerning the classification of a surgical
microscope under the Harmonized Tariff Schedule of the United
States (HTSUS).  Your letter has been referred to Headquarters for
a reply.

FACTS:

     The merchandise consists of a binocular surgical microscope,
used by surgeons when operating on a very small area of the body. 
It possesses a microscope arm, with a light source built into the
arm.  The microscope may be mounted to a ceiling or to a floor
stand, and the arm has free-floating movement capability in all
directions.

     The subheadings under consideration are as follows:

     9011.80.00: [c]ompound optical microscopes, including those 
                  for photomicography, cinemicrography or 
                 microprojection; parts and accessories thereof:
                 [o]ther microscopes.

     The general, column one rate of duty is 8 percent ad valorem.

      9018.90.20: [i]nstruments and appliances used in medical,
                 surgical, dental or veterinary sciences, including
                 scintigraphic apparatus, other electro-medical
                 apparatus and sight-testing instruments; parts
                 and accessories thereof: [o]ther instruments and
                 appliances and parts and accessories thereof: 
                 [o]ther.

     The general, column one rate of duty is 10 percent ad valorem.

ISSUE:

     Whether the surgical microscope is classifiable under
subheading 9011.80.00, HTSUS, as an other microscope, or under
subheading 9018.90.20, HTSUS, as an other optical instrument used
in surgical science?

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. 

     In understanding the language of the HTSUS, the Harmonized
Commodity Description and Coding System Explanatory Notes may be
utilized.  The Explanatory Notes, although not dispositive, are to
be used to determine the proper interpretation of the HTSUS.  54 
Fed. Reg. 35127, 35128 (August 23, 1989).  In part, Explanatory
Note 90.11 (pp. 1475 - 1476) states that:

     . . . the compound optical microscope of this heading has a 
     second stage of magnification for the observation of an
     already magnified image of the object.

     A compound optical microscope normally comprises:

     (I) An optical system consisting essentially of an objective 
         designed to produce a magnified image of the object, and
         an eyepiece which further magnifies the observed image. 

         The optical system usually also incorporates provision for
         illuminating the object from below (by means of a mirror
         illuminated by an external or an integral light source), 
         and a set of condenser lenses which direct the beam of  
          light from the mirror on to the object.

    (II) A specimen stage, one or two eyepiece-holder tubes      
          (according to whether the microscope is the monocular or
         binocular type), and an objective-holder (generally
         revolving.

      . . . This heading covers microscopes as used by amateurs,
     teachers, etc., and those for industrial use or for research
     laboratories . . .

     It is our position that, based upon the description given in
Explanatory Note 90.11, the surgical microscope is not a compound
optical microscope.  It does not have a second stage of
magnification for the observation of an already magnified image of
an object.  The microscope is used to perform microsurgery on a
human body; it is not used to study and observe a certain object
for laboratory research or industrial purposes.  Also, the surgical
microscope does not possess a specimen stage or an objective
holder.

     Therefore, because the surgical microscope is not described
under heading 9011, HTSUS, we find that it is classifiable under
subheading 9018.90.20, HTSUS, as an other optical instrument used
in surgical science.

HOLDING:

     The surgical microscope is classifiable under subheading
9018.90.20, HTSUS, as an other optical instrument used in surgical
science.

                           Sincerely,



                           John Durant, Director
                           Commercial Rulings Division