# HQ 965968

> December 16, 2002

# CLA-2 RR: CR: GC 965968 DBS

**CATEGORY:** Classification

**TARIFF NO.:** 9405.40.60

Mr. Jack D. Mlawski

Galvin & Mlawski

470 Park Avenue South

Suite 200 -- South Tower

New York, NY 10016-6819

> **RE:** Reconsideration of NY I81051 and prospective ruling request;
> dental lamps

Dear Mr. Mlawski:

> This is in response to your letter dated October 4, 2002, requesting
> reconsideration of NY I81051, issued on behalf of your client, Takara
> Belmont USA, on May 13, 2002, which classified a dental lamp in
> subheading 9405.40.60, Harmonized Tariff Schedule of the United States
> (HTSUS), as other lamps and lighting fittings. We have reviewed NY
> I81051, the supplemental information and arguments provided in your
> letters of October 30 and December 2, 2002, and the discussion from
> the teleconference conducted with you on December 6, 2002. We have
> found the ruling to be correct. In the letter of October 4, you also
> request the classification under the HTSUS of other dental lamps. Our
> ruling on those products is contained herein.

**FACTS:**

> In NY I81051, the subject merchandise, the "X-Calibur-HLU" dental
> light was described as a dental halogen lamp that is designed for
> mounting onto a dentist chair. The lamp features a two-piece
> adjustable aluminum arm that measures approximately 43 inches long.
> One end of the arm is inserted into the aluminum housing of the
> transformer with a heavy gauge unfinished light cord and fitted bottom
> socket for

accommodating the steel pole through its adapter. The other end of the
arm is affixed to an adjustable aluminum bar, measuring approximately
six inches in length with a U-shaped holder for the bulb's housing. This
housing measures approximately 10 1/2 inches wide. It has a plastic
slotted body with lateral handles, a quartz halogen bulb with a
cylinder-like metal protector, a concave glass reflector, plastic
frontal lens and plastic on/off switch. The lamp is imported without the
pole which attaches it to a dental delivery system.

The three lamps for which you request a binding ruling are "Clesta
Dental Lights," Models 501 (AL-501T), 2530 and 2535. Like the
X-Calibur-HLU, the model 501 (AL-501T) is imported without a pole and it
is designed to be attached, via the pole, to the delivery system. Clesta
models 2530 and 2535 are imported with poles, which are designed to
attach directly to the dental chair. While similar in most other
respects to the X-Calibur-HLU, all three Clesta lights incorporate a
touchless activation switch allowing the dentist to turn the light on
and off without physically touching the lamp.

**ISSUE:**

Whether dental lamps imported separately are classifiable in heading
9402, HTSUS, as parts of dental chairs, or in heading 9405, HTSUS, as
lamps and lighting fittings.

**LAW AND ANALYSIS:**

Classification under the HTSUS is made in accordance with the General
Rules of Interpretation (GRIs). GRI 1 provides that the classification
of goods shall be determined according to the terms of the headings of
the tariff schedule and any relative Section or Chapter Notes. In the
event that the goods cannot be classified solely on the basis of GRI 1,
and if the headings and legal notes do not otherwise require, the
remaining GRIs may then be applied.

In understanding the language of the HTSUS, the Harmonized Commodity
Description and Coding System Explanatory Notes (ENs) may be utilized.
ENs, though not dispositive or legally binding, provide commentary on
the scope of each heading of the HTSUS, and are the official
interpretation of the Harmonized System at the international level.
Customs believes the ENs should always be consulted. See T.D. 89-80, 54
Fed. Reg. 35127, 35128 (August 23, 1989).

The HTSUS provisions under consideration are as follows:

> **9402** Medical, surgical, dental or veterinary furniture (for
> example, operating tables, examination tables, hospital beds with
> mechanical fittings, dentists' chairs); barbers' chairs and similar
> chairs, having rotating as well as both reclining and elevating
> movements; parts of the foregoing articles:
>
> 9402.10.00 Dentists', barbers' or similar chairs and parts thereof.

\* \* \*

> **9405** Lamps and lighting fittings including searchlights and
> spotlights and parts thereof, not elsewhere specified or included;
> illuminated signs, illuminated nameplates and the like, having a
> permanently fixed light source, and parts thereof not elsewhere
> specified or included:

9405.40 Other electrical lamps and lighting fittings:

9405.40.60 Other.

I. [Reconsideration of NY I81051]{.underline}

U.S. Additional Rule of Interpretation 1(c), HTSUS ("U.S. Rule 1(c)"),
provides, in part, that a provision for "parts" does not prevail over a
more specific provision for such a part, absent "special language ...
which otherwise requires." Heading 9405, HTSUS, is a specific provision,
providing *eo nomine* for lamps and lighting fittings including
searchlights and spotlights. The EN's to the heading describe
spotlights, in pertinent part, as lights that "throw a concentrated beam
of light . . . onto a given point or surface, by means of a reflector
and lenses or with a reflector only...." The instant dental lamp throws
a concentrated beam of light by means of a reflector. Thus, the instant
lamp is specifically provided for in heading 9405, HTSUS.

A provision for an article "not elsewhere specified or included" is a
specific provision for the named article. In fact, a provision is even
more specific where certain types of that article are enumerated in the
heading, as it is here (i.e., "...including searchlights and
spotlights"). Therefore, your reliance on U.S. Rule 1(c) for the
proposition that classification in heading 9405, HTSUS, is precluded by
virtue of the language "not elsewhere specified or included" is
misplaced. As heading 9405, HTSUS, is a specific provision for the
instant lamp, the X-Calibur-HUL is not classifiable as a part of a
dental chair under heading 9402, HTSUS.

Further, the EN regarding parts of heading 9402, HTSUS, states, in part,
the following:

Parts of the foregoing articles are classified in this heading
**provided** they are recognisable as such parts.

These parts include :

...

> \(2\) Certain clearly identifiable parts of dentists' chairs (e.g.,
> head-rests, back pieces, foot-rests, arm-rests, elbow-rests, etc.).

Dental lamps are not at all similar to the exemplars in the EN of
"clearly identifiable" parts of dentist's chairs. The language "clearly
identifiable" limits parts of a dentist's chair to those parts that
contribute to the chair as a piece of furniture on which one reclines.
Thus, a lamp, whether or not solely designed to be attached to a dental
chair, is not within the scope of the parts provision for dental chairs
of heading 9402, HTSUS.

An article is to be classified according to its condition as imported.
*See XTC Products, Inc. v. United States*, 771 F.Supp. 401, 405 (1991).
EN 94.02 (12) states, in pertinent part, that dental furniture includes,
"Dentists' chairs ...with mechanisms (usually telescopic) for raising as
well as tilting and sometimes turning on a centre column, whether or not
fitted with equipment such as lighting fittings." Thus, whereas a dental
chair equipped with a lighting fitting at importation would be provided
for in heading 9402, HTSUS, *see* NY F84250, dated March 23, 2000
(classifying a chair, delivery system and dental light imported together
in heading 9402, HTSUS), the ENs suggest a different result where a lamp
is imported separately. The instant dental lamp is specifically provided
for in heading 9405, HTSUS.

Heading 9018, HTSUS, which provides, in part, for instruments and
appliances used in dental sciences, also provides for dentist's chairs,
but here they must incorporate dental equipment. EN 90.18(II) describes
that the following, among other things, falls in the heading:

\(ii\) **Complete dental equipment on its base** (stationary or mobile
unit). The main usual features are a frame carrying a compressor, a
transformer, a control panel and other electrical apparatus; the
following are also often mounted on the unit: swivel arm drill, spittoon
and mouth rinser, electic heater, hot air insufflator, spray, cautery
instrument tray, diffused lighting, shadowless lamp, fan, diathermic
apparatus, X-ray apparatus, etc.

\(iv\) **Dentist's chairs incorporating dental equipment** or any other
dental appliances classifiable in this heading.

The EN states that heading 9018, HTSUS, does not include dental chairs
not incorporating dental appliances of this heading, as they fall into
heading 9402 whether or not fitted with equipment such as lighting
fittings. Furhter, the EN provides, in part:

...the heading **excludes** certain items of dental equipment mentioned
in paragraph (ii) above, when they are presented separately....

Thus, the scope of heading 9018, HTSUS, does not include lamps,
mentioned in paragraph (ii) of EN 90.18 (II), imported separately from
the chair or stationary or mobile base. For this reason, and because the
specific provision for the good prevails, according to U.S. Additional
Rule of Interpretation 1(c), we need not address whether the good would
constitute a part. The instant lamp is not classifiable in heading 9018
or heading 9402, HTSUS. Accordingly, we find NY I81051 to be correct.

II\. [Prospective Ruling for Clesta Dental Light Models 501 (AL-501T),
2530 and]{.underline}

[2535]{.underline}

The three Clesta models at issue are substantially similar to the
X-Calibur-HUL but for the touchless activation switch. As such, the law
and analysis of the section above is hereby incorporated by reference.
Accordingly, the Clesta dental lamps are classifiable in heading 9405,
HTSUS.

**HOLDING:**

The X-Calibur-HUL dental lamp, and the Clesta dental lamp models 501

(AL-501T), 2530 and 2535 are classifiable in subheading 9405.40.60,
HTSUS,

which provides for "Lamps and lighting fittings including searchlights
and

spotlights and parts thereof, not elsewhere specified or included;
illuminated

signs, illuminated nameplates and the like, having a permanently fixed
light

source, and parts thereof not elsewhere specified or included: other
electrical

lamps and lighting fittings: other."

Sincerely,

Myles B. Harmon, Acting Director

Commercial Rulings Division