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HQ 083191


August 7, 1989

CLA-2 CO:R:C:G: 083191 BPM

CATEGORY: CLASSIFICATION

TARIFF NO.: 9015.20.4000

Mr. John W. Whitaker
O'Neill & Whitaker, Inc.
1809 Baltimore Avenue
Kansas City, Missouri 64108

RE: Electronic digital theodolites; electronic measuring or surveying instruments called total stations; tachymeters

Dear Mr. Whitaker:

By letter dated October 14, 1988, you requested reconsideration of New York Ruling 827310, dated March 2, 1988, classifying certain equipment as theodolites under subheading 9015.20.8000 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). In a similar letter of the same date, you also requested reconsideration of New York Ruling 827318, dated March 2, 1988, classifying certain other electronic surveying equipment, called total stations, as optical instruments and appliances under subheading 9015.80.2000, HTSUSA. Your requests have been forwarded to this office for a reply.

FACTS:

New York Ruling 827310, dated March 2, 1988, classified certain apparatus to be imported by the Lietz Company (Lietz) of Kansas City, Missouri, as other theodolites under subheading 9015.20.8000. After issuance of the original ruling, Customs received additional information indicating that the theodolites operate by "electrical" means, as that term is defined by Additional U. S. Note 2 to Chapter 90. The theodolites incorporate an electronic angle measurement system. This
system utilizes a photodetector cell which is struck by a light source housed in the body of the apparatus. As the theodolite is rotated and tilted to sight in on the aiming point, the light source moves across the photocell, causing a variation in the electrical output (voltage). This voltage is then changed to an incremental pulse signal and subsequently converted to a binary (digital) signal which is fed to the microprocessor. The processor then uses this information to compute and display the required angle.

New York Ruling 827318 classified certain other apparatus to be imported by Lietz, called total stations, as optical instruments and appliances, under subheading 9015.80.2000. After issuance of this ruling, Customs discovered not only that these total stations operate by electrical means, but that they also meet the definition of tachymeters (or tacheometers) set forth in the Explanatory Notes. The Explanatory Notes define tachymeters as theodolites incorporating a rangefinder.

The other facts set forth in these two rulings are not in question and are incorporated by reference in this ruling.

ISSUES:

Whether the theodolites are "electrical" for purposes of subheading 9015.20.40, and whether the total stations, which incorporate rangefinders, are tachymeters for purposes of subheading 9015.20.

LAW AND ANALYSIS:

All of the articles are surveying instruments within heading 9015, HTSUSA. For purposes of U.S. tariff rate subheading 9015.20.40, additional U.S. note 2 for Chapter 90 defines "electrical" when used in reference to these articles: "the term 'electrical' . . . refers to those articles the operation of which depends on an electrical phenomenon which varies according to the factor be ascertained." The change in voltage used in determining the measurements taken by the theodolites satisfies this definition.

Concerning the total stations, the Explanatory Notes for heading 9015 state that tacheometers (tachymeters) are "theodolites incorporating a rangefinder." The total stations in issue, which also incorporate an electronic angle measurement system similar to the theodolites, fall within the meaning of the term "tachymeter" in subheading 9015.20.

HOLDING:

The theodolites imported by Lietz which were the subject of New York Ruling 827310, dated March 2, 1988, are classified under subheading 9015.20.4000, HTSUSA, as electrical theodolites, dutiable at 4.9 percent ad valorem.

The total stations imported by Lietz which were the subject of New York Ruling 827318, dated March 2, 1988, are classified under subheading 9015.20.4000, HTSUSA, as electrical tachymeters, dutiable at 4.9 percent ad valorem.

EFFECT ON OTHER RULINGS:

This ruling supersedes New York Rulings 827310 and 827318, dated March 2, 1988, which are revoked pursuant to Title 19, Section 177.9(d), Code of Federal Regulations.

Sincerely,

John Durant, Director

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