United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1991 HQ Rulings > HQ 0087959 - HQ 0088054 > HQ 0088024

Previous Ruling Next Ruling



HQ 088024


January 3, 1991

CLA-2 CO:R:C:G 088024 MBR

CATEGORY: CLASSIFICATION

TARIFF NO.: 8443.50.50

Mr. Thomas C. Lloyd
Customs Administrator
3M Center
P.O. Box 33250
St. Paul, MN 55133

RE: 3M Digital Matchprint Color Proofing System; Technological Advancement; Printing Machinery; Printing Proofing System

Dear Mr. Lloyd:

This is in reply to your letter of August 29, 1990, on behalf of 3M, requesting classification of the 3M Digital Matchprint Color Proofing System, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The 3M Digital Matchprint Color Proofing System ("Proofing System") is the first system that uses digital data to produce consistent, high resolution ink halftone proofs on paper stock for the printing industry, without an intermediate film step. The imported merchandise includes a direct digital writer and an image processor. A desktop Apple computer is necessary as a system controller and is added in the U.S.

The Image Processor serves as the interface to a scanner or color electronic pagination system, and produces a bit stream of data for the digital writer. It also contains 760 megabytes of Winchester storage.

The Digital Writer creates an image on a photoconductor which is transfered to paper stock by an offset process. It contains an infrared laser, optics, an imaging drum covered with reusable photoconductive material, four color ink stations, and a transfer system.

ISSUE:

What is the classification of the 3M Digital Matchprint Color Proofing System, 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 Proofing System is prima facie classifiable under the following headings:

8442 Machinery, apparatus and equipment (other than the machine tools of headings 8456 to 8465), for type- founding or typesetting, for preparing or making printing blocks, plates, cylanders or other printing components...

8443 Printing machinery; machines for uses ancillary to printing; parts thereof.

9010 Apparatus and equipment for photographic (including cinematographic) laboratories...

9009 Photocopying apparatus incorporating an optical system or of the contact type...

The Proofing System is utilized by printing facilities, advertising agencies, publishers, trade shops, etc. to view what the final print will look like when it comes off a printing press. However, there is no information to suggest that this apparatus is utlized by photographic laboratories. Therefore, the Proofing System is not classifiable under heading 9010, HTSUSA.

Heading 9009, HTSUSA, provides for photocopying apparatus incorporating an optical system or of the contact type. The Harmonized Commodity Description and Coding System Explanatory Notes (EN), page 1472, regarding heading 9009, state:

These apparatus incorporate an optical system (comprising mainly a light source, a condenser, lenses, mirrors, prisms or an array of optical fibers) which projects the optical image of an original document on to a light sensitive surface, and components for the developing and printing of the image. (emphasis added)

However, the Proofing System under consideration does not project the optical image of an original document on to a light sensitive surface. The Proofing System utilizes an enormous amount of digital data that is manipulated to create an image. Thus, this apparatus does not "photocopy" anything. It generates an original image for the user to determine what the final result of a future printing project will look like. Therefore, the Proofing System is not classifiable under heading 9009, HTSUSA.

Heading 8442, HTSUSA, provides for machinery, apparatus and equipment for type-founding or typesetting, for preparing or making printing blocks, etc. Although the Proofing System is utilized as an intermediate step in the printing process, it does not accomplish any type-founding or typesetting, for preparing or making printing blocks, etc. Therefore, the Proofing System is not classifiable under heading 8442, HTSUSA.

Heading 8443, HTSUSA, provides for: "Printing machinery; machines for uses ancillary to printing; parts thereof." The EN directs, page 1238, that printing presses used for making proofs are classifiable here. Although the EN does not specifically delineate printing machinery such as the instant merchandise, the 3M Proofing System "is used by the same trade, same people and substantially for the same purpose as machines" classifiable here. See Consolidated International Equipment & Supply Co. v. United States, 327 F.Supp. 556; 63 Cust. Ct. 230. Further, as Judge Rich stated in Lanston Industries, Inc. v. United States, 49 CCPA 123, "We are also mindful of the truism that tariff acts are written for the future." The Proofing System is simply a technological advancement surpassing previous printing proofing systems. Technological advancements "are to be recognized in determining whether a particular device is classifiable" in a particular heading. See Simon Omega, Inc. v. United States, 83 Cust.Ct. 14.

The Proofing System is a technologically advanced, special purpose, printing proofing system suitable only for proofing printing jobs. Therefore, the 3M Digital Matchprint Color Proofing System is classifiable under subheading 8443.50.50, HTSUSA, which provides for: "Printing machinery; machines for uses ancillary to printing; parts thereof: Other printing machinery: Other."

HOLDING:

The 3M Digital Matchprint Color Proofing System is classifiable under subheading 8443.50.50, HTSUSA, which provides for: "Printing machinery; machines for uses ancillary to printing; parts thereof: Other printing machinery: Other." The rate of duty is 3.3% ad valorem, when imported from West Germany.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling