Tariff classification of video monitors used with sinoscopes favours Heading 85.28 over the broader medical-apparatus heading.

Video monitors used with sinoscopes are classifiable under Heading 85.28 of the Customs Tariff rather than Heading 90.18. The tariff headings were compared using GIR 1 and GIR 3(a), and the more specific description was preferred over the more general medical-apparatus heading. Because Heading 85.28 expressly covers video monitors, their use with other equipment did not shift classification to Heading 90.18. The lower authority's order was also noted to be internally inconsistent.

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Issues: Whether video monitors used with sinoscopes are classifiable under Heading 85.28 of the Customs Tariff or under Heading 90.18.

Analysis: The competing headings had to be compared on the basis of the tariff terms and the General Interpretative Rules. Heading 85.28 specifically covered video monitors, while Heading 90.18 covered medical and diagnostic instruments and apparatus. Applying GIR 1 and GIR 3(a), the more specific description had to prevail over a more general heading. Since video monitors were expressly provided for under Heading 85.28, their use with other equipment did not justify classification under Heading 90.18. The order of the lower authority was also found to be internally inconsistent.

Conclusion: Video monitors were held classifiable under Heading 85.28 and not under Heading 90.18.

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