Medical equipment classification turns on specific use: patient-positioning items fall under heading 9022, ordinary marker pens under heading 9608.

Goods used to position patients on X-ray or radiotherapy machines were held classifiable as accessories under heading 9022 because Chapter Note 2(b) of Chapter 90 and the HSN notes require items used solely or principally with a particular machine to follow that machine's classification. By contrast, ordinary marker pens with no proven exclusive or principal use with the medical apparatus were not accessories or parts of heading 9022 and were classifiable under heading 9608. The classification dispute therefore turned on specific use and functional linkage to the X-ray or radiotherapy equipment, resulting in a partial allowance of the appeal.

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Issues: (i) Whether the imported items used for positioning patients on X-ray or radiotherapy machines were classifiable as accessories under heading 9022 of the Customs Tariff Act, 1975. (ii) Whether the marker pens were classifiable under heading 9608.

Issue (i): Whether the imported items used for positioning patients on X-ray or radiotherapy machines were classifiable as accessories under heading 9022 of the Customs Tariff Act, 1975.

Analysis: The items were undisputedly used with X-ray or radiotherapy machines for positioning patients during treatment. Heading 9018 is a general heading for medical instruments and appliances, whereas heading 9022 specifically covers apparatus based on the use of X-rays and their parts and accessories. Applying Chapter Note 2(b) of Chapter 90 with the HSN explanatory notes, goods suitable for use solely or principally with a particular machine are to be classified with that machine. The goods in question were found to be specifically meant for use with radiotherapy or X-ray apparatus and to advance the effectiveness of that equipment.

Conclusion: The items were correctly classifiable under heading 9022 and the assessee succeeded on this issue.

Issue (ii): Whether the marker pens were classifiable under heading 9608.

Analysis: The record did not show any specific connection between the marker pens and the apparatus of heading 9022. They were found to be ordinary marker pens of general use, and no material was brought to show exclusive or principal use with the X-ray or radiotherapy machinery. On that basis, they could not be treated as accessories or parts of heading 9022.

Conclusion: The marker pens were classifiable under heading 9608 and the assessee failed on this issue.

Final Conclusion: The appeal succeeded for the patient-positioning accessories and failed for the marker pens, resulting in a partial allowance of the appeals.

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