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The tariff classification of an Electron Gun, RF Window and Ion Pump
H335894 November 19, 2025 OT:RR:CTF:EMAIN H335894 PF CATEGORY: Classification TARIFF NO.: 9022.90.95 Jessica M. Brown Ichor Systems Inc. 9660 SW Herman Rd. Tualatin, OR 97062 RE: The tariff classification of an Electron Gun, RF Window and Ion Pump Dear Ms. Brown: This is in reply to your ruling request, on behalf of IMG Altair, LLC, pertaining to the tariff classification of an Electron Gun, Radio Frequency (RF) Window and Ion Pump under the Harmonized Tariff Schedule of the United States (HTSUS). Your request was forwarded by the National Commodity Specialist Division to this office for a response. No sample was provided for examination. FACTS: The subject Electron Gun, RF Window, and Ion Pump are used in a linear accelerator (LINAC); they must each be attached to the LINAC to perform their functions. The LINAC produces electron or x-ray radiation that is aimed at cancer tumors for cancer radiation therapy. The LINAC will produce electrons or X-rays depending on whether it has an exit window or X-ray target. The Electron Gun produces a narrow stream of electrons by heating the surface of a cathode to create a thermionic emission, which then releases electrons to be injected into the RF Window. Along with the cathode, the Electron Gun is also comprised of a grid that controls the electron emission as well as an anode that concentrates and focuses the electron beam. The RF Window is a passive component that allows RF power to freely pass from a source (Magnetron, Klystron, etc.) to the LINAC while blocking any gas transfer. The RF Window has an operating frequency range of GHZ 2.856/2.998 and 2.998. It is made from high-grade ceramic, housed in a length of waveguide, and consists of an output flange, ceramic window, copper window ring, and two water fittings. The Ion Pump is an electro-physical ion vacuum pump that collects contaminants that are present inside the LINAC. The Ion Pump uses a combination of high voltage and a magnetic field to trap contaminant gases in titanium disks before turning them into solid materials. Specifically, the Ion Pump uses a magnetic field to create a cloud of electrons that form ions with the contaminant gases once they interact, then it uses an electric field to accelerate the ions onto a solid electrode made of titanium. The high voltage is supplied to the Ion Pump by an external power supply and a cable. The magnetic field is created by a set of stationary magnets wrapped around the outside of the ion pump. You request that U.S. Customs and Border Protection (CBP) classify the Electron Gun and RF Window under heading 8540, HTSUS, specifically subheading 8540.99.40, HTSUS, which provides for “Thermionic, cold cathode or photocathode tubes (for example, vacuum or vapor or gas filled tubes, mercury arc rectifying tubes, cathode-ray tubes, television camera tubes); parts thereof: Parts: Other: Electron guns; radio frequency (RF) interaction structures for microwave tubes of subheadings 8540.71 through 8540.79, inclusive.” You also request the Ion Pump be classified under heading 8414, specifically subheading 8414.10.00, which provides for “Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; gas-tight biological safety cabinets, whether or not fitted with filters; parts thereof: Vacuum pumps.” ISSUE: What is the tariff classification of the Electron Gun, RF Window, and Ion Pump under the HTSUS? LAW AND ANALYSIS: Classification under the HTSUS is in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods is determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 will then be applied in order. The HTSUS headings at issue are: 8414 Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; gas-tight biological safety cabinets, whether or not fitted with filters; parts thereof: 8540 Thermionic, cold cathode or photocathode tubes (for example, vacuum or vapor or gas filled tubes, mercury arc rectifying tubes, cathode-ray tubes, television camera tubes); parts thereof 2 9022 Apparatus based on the use of X-rays or of alpha, beta, gamma or other ionizing radiations, whether or not for medical, surgical, dental or veterinary use, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examination or treatment tables, chairs and the like; parts and accessories thereof Note 1(m) to Section XVI (includes Chapters 84 and 85), HTSUS, states that the Section does not cover “[a]rticles of Chapter 90.” In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) may be utilized. The ENs, though not dispositive or legally binding, provide commentary on the scope of each heading of the HTSUS, and are the official interpretation of the Harmonized System at the international level. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). EN 90.22 provides, in pertinent part, that it includes the following: (I) APPARATUS BASED ON THE USE OF X-RAYS The fundamental element of this apparatus is the unit containing the X-ray generating tube or tubes. This unit, which is usually suspended or mounted on a pedestal or other support with a directing or elevating mechanism, is fed with appropriate voltages from special equipment consisting of an assembly of transformers, rectifiers, etc. In most other respects, the structural characteristics of X-ray apparatus vary according to the use for which they are designed, for example: * * * (B) Radiotherapy apparatus. Both the penetrating power of X-rays and their destructive effect on certain living tissues are used in the treatment of many diseases, e.g., certain skin diseases and certain tumours. This treatment is known as “superficial” or “deep” according to the depth reached by the rays. * * * (III) X-RAY TUBES AND OTHER X-RAY GENERATORS, HIGH TENSION GENERATORS, CONTROL PANELS AND DESKS, SCREENS, EXAMINATION OR TREATMENT TABLES, CHAIRS AND THE LIKE This group includes: (A) X-ray tubes. These are devices in which electrical energy is transformed into X-rays. The characteristics of such tubes vary according to the use for which they are designed. They consist essentially of a cathode from which the electrons are emitted, and a target (anti-cathode or anode) on which the electrons impinge, thus causing it to emit X-rays. In some cases, the tubes also have a number of intermediate electrodes for accelerating the stream of electrons. The electrodes are mounted in a tube or container, usually of glass, with the appropriate electrical contacts. The tube is often mounted in an electrically insulated metal container filled with oil. Sometimes the tube is gas filled, but more usually it is maintained at a high degree of vacuum. The heading excludes glass envelopes for X-ray tubes (heading 70.11). 3 (B) Other X-ray producing apparatus, e.g., apparatus incorporating a betatron which greatly accelerates the stream of electrons and so produces X-rays of a very high penetrating power. Betatrons and other electron accelerators not adapted for the production of X-rays nor incorporated in X-ray apparatus are excluded (heading 85.43). * * * PARTS AND ACCESSORIES Subject to the provisions of Notes 1 and 2 to this Chapter (see the General Explanatory Note), parts and accessories identifiable as being solely or principally for use with X-ray apparatus, etc., are also classified in this heading…. The Electron Gun, RF Window, and Ion Pump are described as components of a LINAC. Before we classify the Electron Gun, RF
Classification under the HTSUS is in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods is determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 will then be applied in order. The HTSUS headings at issue are: 8414 Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; gas-tight biological safety cabinets, whether or not fitted with filters; parts thereof: 8540 Thermionic, cold cathode or photocathode tubes (for example, vacuum or vapor or gas filled tubes, mercury arc rectifying tubes, cathode-ray tubes, television camera tubes); parts thereof 2 9022 Apparatus based on the use of X-rays or of alpha, beta, gamma or other ionizing radiations, whether or not for medical, surgical, dental or veterinary use, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examination or treatment tables, chairs and the like; parts and accessories thereof Note 1(m) to Section XVI (includes Chapters 84 and 85), HTSUS, states that the Section does not cover “[a]rticles of Chapter 90.” In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) may be utilized. The ENs, though not dispositive or legally binding, provide commentary on the scope of each heading of the HTSUS, and are the official interpretation of the Harmonized System at the international level. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). EN 90.22 provides, in pertinent part, that it includes the following: (I) APPARATUS BASED ON THE USE OF X-RAYS The fundamental element of this