CBSAの根拠
&&With regards to the Explanatory Note (EN) to Heading 90.18 describing the type of articles included under that heading, the apparatus for which the probe cover has been designed is described under item (V)(xi) as “ultrasonic diagnostic equipment used for the representation of organs, e.g., on a display tube, by means of ultrasonic waves”. Furthermore, it is defined in a Subheading Note in the Explanatory Notes to subheading 9018.12 as follows:&&&&“operates by sending high-frequency sound waves into the human body through a transducer. The transducer is placed in contact with the body, and alternately emits short pulses of ultrasound and “listens” for their echoes. The echoes result from the sound waves being reflected by the organs within the body, and their characteristics are interpreted to yield information about the location, size, shape and texture of the tissues. Interpretation is generally carried out by an automatic data processing machine, with the output being presented as a video image of the tissues”.&&&&The probe cover is used as an accessory to the ultrasonic apparatus since it allows for the contact with the aquagel inside, which improves the quality of the reception and sending of the ultrasonic waves and echoes. As an accessory, the probe cover fulfills the requirements of Legal Note 2(b) to Chapter 90, as “suitable for use solely or principally with a particular kind of machine, instrument or apparatus, or with a number of machines, instruments or apparatus of the same heading”. The classification of parts and accessories of electro-medical instruments and appliances is also confirmed in the Explanatory Notes to heading 90.18 as “subject to the provisions of Notes 1 and 2 to this Chapter (see the General Explanatory Note), parts and accessories of apparatus or appliances of this heading remain classified here”.
