HQ 0087435 - The "Spectralstar Televideo Producer" 8 mm, 16 mm and slide film-to-video cassette transfer device (additionally requires the use of a video camera and recorder); Other optical appliances and instruments - United States International Trade Commision Rulings

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HQ 087435

October 15, 1990

CLA-2 CO:R:C:G 087435 MBR

CATEGORY: CLASSIFICATION

TARIFF NO.: 9013.80.60

Mr. Mike Unsworth
LEP International, Inc.
29225 Airport Drive
Romulus, MI 48174

RE: The "Spectralstar Televideo Producer" 8 mm, 16 mm and slide film-to-video cassette transfer device (additionally requires the use of a video camera and recorder); Other optical appliances and instruments

Dear Mr. Unsworth:

This is in reply to your letter of May 16, 1990, on behalf of Photo Systems, Inc., requesting classification of the "Spectralstar Televideo Producer" video transfer device, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The "Spectralstar Televideo Producer" (hereafter "film-to- video transfer device") is used to transfer photographic slides, 8 mm or 16 mm movies onto video cassette tape with the aid of a video cassette recorder and a video camera. The film-to-video transfer device consists of a mini-projection screen (2.5" X 3.5"), a 2.25" macro lens, a mirror, and two adjustable stands (one for the film-to-video transfer device and one for the video camera). To transfer slides or movies onto video tape, the user directs a movie/slide projector onto the screen of the film-to- video transfer device. The distance and focus are adjusted until a sharp image appears on the screen. Then, a video camera is aimed at the macro lens of the film-to-video transfer device. The user can then record the image on a video cassette either in the video camera or in a video cassette recorder attached to the video camera.

ISSUE:

What is the classification of the "Spectralstar Televideo Producer" film-to-video transfer device under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)?

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) to the HTSUSA govern the classification of goods in the tariff schedule. GRI 1 states, in pertinent part:

...classification shall be determined according to the terms of the headings and any relative section or chapter notes...

The film-to-video transfer device is prima facie classifiable under the following subheadings:

9008.90.40 Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers; parts and accessories thereof: Parts and accessories: Of image projectors, other than cinematographic.

8522.90.90 Parts and accessories of apparatus of headings 8519 to 8521 (video recording or reproducing apparatus): Other: Other

9013.80.60 Other optical appliances and instruments, not specified or included elsewhere in this chapter; parts and accessories thereof: Other devices, appliances and instruments: Other

The Harmonized Commodity Description and Coding System Explanatory Notes (EN), although not dispositive, should be looked to for the proper interpretation of the HTSUSA. See 54 Fed. Reg. 35128 (August 23, 1989).

Subheading 9008.90.40, HTSUSA, provides for: "Image projectors." The EN to heading 9008, HTSUSA, page 1470, states, in pertinent part: "...the instruments of this heading are designed for projecting still images. The most common type is the projection lantern (or diascope) which is used to project the image of a transparent object (slide or transparency). It uses two lenses: one, the condenser, forms an image of the light source on the second lens, called the projection lens....A high power light source is used, the light from which is concentrated by a reflector."

The film-to-video transfer device is not principally designed "for projecting still images," nor does this device even operate as a "projector" in the common or commercial meaning. This device neither enlarges, reduces, nor does it utilize a high power light source or two lenses, and most importantly, it is not intended for viewing. Therefore, the film-to-video transfer device is not classifiable under heading 9008, HTSUSA.

Subheading 8522.90.90, HTSUSA, provides for: "[p]arts and accessories of apparatus of headings 8519 to 8521 (video recording or reproducing apparatus): [o]ther: [o]ther."

The EN to heading 8521, page 1370, states:

(A) Recording and Combined Recording and Reproducing Apparatus

In television image and sound recording apparatus electric impulses (signals) which correspond to the images and the sound are recorded on media, generally consisting of magnetic tape. Generally the sound accompanying the image is recorded simultaneously on the same media, on one or several different tracks from that carrying the video recording. The signals can be obtained by connecting the recorder either to a television camera or to a television receiver.

When used for reproduction, the apparatus convert the recording (e.g., the magnetic patterns on the tape) into video signals. These signals are passed on either to a transmitting station or to a television receiver.

(B) Reproducing Apparatus

These apparatus are designed only to reproduce images and sound directly on a television receiver....

The film-to-video transfer device does not record or otherwise process or utilize electrical impulses nor does it convert the magnetic patterns on the tape into video signals or reproduce images and sound directly on a television receiver.

Furthermore, the Legal Notes to Section XVI state: "[t]his Section does not cover: (m) Articles of Chapter 90." Therefore, if the instant merchandise is classifiable in Chapter 90, it is not classifiable in subheading 8522.90.90 (Section XVI).

Chapter 90, subheading 9013.80.60, HTSUSA, provides for: "[o]ther optical appliances and instruments, not specified or included elsewhere in this chapter; parts and accessories thereof: [o]ther devices, appliances and instruments: [o]ther." The Section XVII General Explanatory Notes to Chapter 90 state that:

[t]he Chapter includes in particular:

(A) A wide group comprising not only simple optical elements of headings 90.01 and 90.02, but also optical instruments and apparatus ranging from spectacles of heading 90.04 to more complex instruments used in astronomy, photography, cinematography or for microscopic observation.

The film to video transfer device utilizes an optical lens, a mirror, and a screen upon which an image is projected (by a slide or movie projector). Clearly, this device is an optical instrument or apparatus provided for in subheading 9013.80.60.

HOLDING:

The "Spectralstar Televideo Producer" film-to-video transfer device is classifiable under subheading 9013.80.60, HTSUSA, which provides for: "[o]ther optical appliances and instruments, not specified or included elsewhere in this chapter; parts and accessories thereof: [o]ther devices, appliances and instruments: [o]ther." The rate of duty is 9 percent ad valorem.

Sincerely,

John Durant, Director

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