HQ 954974: Dilution refrigerators; EN 84.18; Note 2 Section XVI

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 954974
                                        January 13, 1993

CLA-2 CO:R:C:M 954974 MMC

CATEGORY: Classification

TARIFF NO.: 8418.99.00

Dr. Paul J. Murphy 
Janis Research Company, Inc.
Two Jewel Drive
P.O. Box 696 
Wilmington, MA 01887

RE: Dilution refrigerators; EN 84.18; Note 2 Section XVI

Dear Dr. Murphy:

     This is in response to your September 3, 1993 letter
requesting a ruling for a dilution refrigerator insert under the
Harmonized Tariff Schedule of the United States (HTSUS). 
Literature describing articles similar to the one in question was
included with your letter.

FACTS:

     Refrigerators used to cool articles below 0.1 degree Kelvin
(K) cannot use compression and expansion of gases to create cold. 
Because at lower temperatures it is impractical or impossible to
use gases, liquid or solid working materials are used.  The process
of compressing a liquid or solid material to cool involves
adiabatic demagnetization of paramagnetic ions in solids, using
electron-spin paramagnets. McGraw-Hill Encyclopedia of Science &
Technology 549 (McGraw-Hill Inc. 6th ed. 1987).  It is our
understanding that the subject article, a Helium-3/Helium-4
dilution refrigerator, uses this process to cool by compressing a
liquid-solid mixture of helium-3.  

     According to the submitted literature, helium-3 systems are
primarily used for extending experiments from pumped helium-4
temperatures down to lower temperatures so that many samples may
be examined in the course of a single experimental run.  This
results in a large saving both in cryogen and time for the
experimentalist.

     The literature states that the helium-3 insert operates in a
bath of liquid helium at 4.2K.  The working parts are thermally
isolated from the main helium reservoir by an inner vacuum chamber. 
The sample is mounted on the top loading probe which is designed
to load directly into the liquid helium-3 through the central
access of the insert.  

     The 1K pot is filled from the main bath via a needle valve,
pumped by a rotary pump.  The pot may be continuously filled from
the bath for extended periods of operation.  The sorption pump
(sorb), is warmed to a temperature above 40K so that it will not
absorb gas, or will release absorbed gas, and the helium-3 is
allowed into the sample space.  It condenses on the 1K pot and runs
down to cool the sample to @1.2K.  The sorb is now cooled by
drawing liquid helium-3 from the main bath through a heat
exchanger, and it begins to reduce the vapor pressure above the
liquid helium-3 and so the sample temperature drops.  

     When all the helium-3 has evaporated, the sample starts to
warm.  This can be controlled by stopping the flow of coolant to
the sorb and switching on the sorb heater.  The absorbed gas is
released again as the sorb warms, and the process of condensation
is repeated.

     According to your letter, you are importing the refrigerator
insert because you already have the gas handling system and pumping
system.  

ISSUE:

     Whether the dilution refrigerator insert is classifiable as
a part of a refrigerator?

LAW AND ANALYSIS:

     Classification of merchandise under the HTSUS is in accordance
with the General Rules of Interpretation (GRI's), taken in order. 
GRI 1, HTSUS, states in part that for legal purposes,
classification shall be determined according to the terms of the
headings and any relative section or chapter notes.  Chapter 84,
HTSUS, provides for machinery and mechanical appliances.

     Heading 8418, HTSUS, provides in pertinent part for
refrigerators, freezers, and other refrigerating or freezing
equipment, electric or other...and parts thereof.  In understanding
the language of the HTSUS, the Harmonized Commodity Description and
Coding System Explanatory Notes may be consulted.  The Explanatory
Notes (EN), although not dispositive, are to be used to determine
the proper interpretation of the HTSUS.  54 Fed. Reg. 35127, 35128,
(August 23, 1989).  EN 84.18, provides in pertinent part that:

     (I) REFRIGERATORS, FREEZERS, AND OTHER REFRIGERATING OR
     FREEZING EQUIPMENT

     The refrigerators and refrigerating equipment of this heading
     are in the main machinery or assemblies of apparatus for the
     production, in a continuous cycle of operations, of low
     temperatures (in the region of 0  C or less) at the active
     cooling element, by the absorption of the latent heat of
     evaporation of liquefied gasses, (e.g. ammonia, halogenated
     hydrocarbons), of volatile liquids, or in the case of certain
     marine types, of water...

     This heading also includes refrigerating equipment operating
     by vaporization of liquefied gas in a enclosed space and
     consisting generally of one or more liquefied-gas tanks, a
     thermostat, an electro-magnetic valve, a control box and
     electric switches and a perforated spreader tube.  These
     components are classified here if presented together.

     Based on the submitted literature, it is our understanding
that the refrigerator in question operates by the vaporization of
liquified gas in an enclosed space.  However, only the
refrigerating insert will be imported.  Therefore, the imported
articles may be classified in subheading 8418.99.00, HTSUS, which
provides for parts of heading 8418, HTSUS, if it meets the dictates
of Note 2, section XVI.

     Note 2, Section XVI, states in pertinent part that "parts of
machines (not being parts of the articles of heading 8484, 8544,
8545, 8546, or 8547) are to be classified according to the
following rules: (a) Parts which are goods included in any of the
headings of chapters 84 and 85 (other than chapter 8485 and 8548)
are in all cases to be classified in their respective headings.

(b) other parts, if suitable for use solely or principally with a
particular kind of machine, or with a number of machines of the
same heading... are to be classified with the machines of that
kind.  However, parts which are equally suitable for use
principally with the goods of heading 8517 and 8525 to 8528 are to
be classified in heading 8517.

(c) All other parts are to be classified in heading 8485 or 8548.

     We are of the opinion that dilution refrigerator insert is
classifiable as a part suitable for use solely or principally with
refrigerators.  Therefore, according to Note 2(b) Section XVI, the
article in question should be classified in subheading 8418.99.00,
HTSUS, which provides in pertinent part for refrigerators,
freezers, and other refrigerating or freezing equipment, electric
or other...[p]arts; [o]ther.
 
HOLDING:

     The dilution refrigerator insert is classifiable as a part of
a refrigerator under subheading 8418.99.00, as refrigerators,
freezers, and other refrigerating or freezing equipment, electric
or other...[p]arts; [o]ther.

                                   Sincerely,



                                   John Durant, Director