Radiotherapy apparatus classification under Heading 9022 confirmed for non-portable linear accelerator equipment.

A linear accelerator used as a radiotherapy medical device for cancer treatment was held classifiable under Heading 9022 of the Customs Tariff Act, 1975 because it operates on the basis of high-energy X-rays and falls within apparatus based on X-ray use, including radiotherapy equipment recognised by the HSN Explanatory Notes. It was further concluded that the goods do not fit any more specific sub-heading within Heading 9022 and are not covered by the description of portable X-ray machinery because the equipment is non-portable. The resultant classification is sub-heading 9022 14 90.

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Issues: Whether the linear accelerator (LINAC) is classifiable under Heading 9022 of the First Schedule to the Customs Tariff Act, 1975 and, more specifically, under sub-heading 9022 14 90.

Analysis: The goods were found to be a medical device used as a radiotherapy apparatus for cancer treatment, operating on the basis of high-energy X-rays. Heading 9022 covers apparatus based on the use of X-rays, including radiography and radiotherapy apparatus, and the HSN Explanatory Notes also treat radiotherapy apparatus using the penetrating power of X-rays as covered by that heading. LINAC was not found to fall under any specific sub-heading of Heading 9022 and, being non-portable, it did not answer the description of portable X-ray machinery.

Conclusion: LINAC is classifiable under Heading 9022 and specifically under sub-heading 9022 14 90 of the First Schedule to the Customs Tariff Act, 1975.

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