Chapter 90 classification turns on sole or principal use; multi-compatible laser imager falls as other parts and accessories.

An imported laser imager was treated as a film printer and medical imaging accessory capable of interfacing with MRI, CT, DR, CR and FFDM systems. The Chapter 90 Note 2(b) test requires goods to be suitable solely or principally for use with a particular machine or machines of the same heading; that condition was not met because the item was multi-compatible across different modalities. The alternative claim that it was MRI apparatus also failed because its commercial character was that of a printer accessory, not the imaging equipment itself. It was therefore classifiable under Chapter 90 Note 2(c) as other parts and accessories.

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Issues: Whether the imported laser imager was classifiable as an accessory solely or principally used with MRI equipment under Chapter 90 Note 2(b), or whether it was a multi-compatible accessory falling under Chapter 90 Note 2(c) of the Customs Tariff Act.

Analysis: The imported item was found to be a film printer and accessory for medical imaging machines, capable of interfacing with several digital modalities including MRI, CT, DR, CR and FFDM. The relevant test under Chapter 90 Note 2(b) was whether the goods were suitable for use solely or principally with a particular kind of machine or with machines of the same heading. Since the product was suitable for use with a variety of machines under different tariff headings, it could not be confined to MRI equipment alone. The alternative claim for classification as MRI apparatus also failed because the goods were commercially known and used as a printer accessory, not as the imaging apparatus itself.

Conclusion: Classification under Chapter 90 Note 2(b) was rejected and the goods were held classifiable under Chapter 90 Note 2(c) as other parts and accessories.

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