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HQ 089871


October 15, 1991

CLA-2 CO:R:C:M 089871 MBR

CATEGORY: CLASSIFICATION

TARIFF NO.: 9017.20.80

Ms. Doreen T. Trottier
Waters Chromatography Division
34 Maple Street
Milford, MA 01757

RE: Waters 5200 Printer/Plotter

Dear Ms. Trottier:

This is in reply to your letter of June 6, 1991, requesting classification of the Waters 5200 Printer/Plotter, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

You describe the Waters 5200 Printer/Plotter as a raster type printer/plotter designed to be used with and supported only by the Waters Photodiode Array (PDA) Detector. This device accepts output data specifically generated by the Waters PDA software. Due to the Waters 5200 internal operating "firmware" (PROMS and ROMS), it is impossible to use the printer/plotter with any other system. The Waters 5200 uses a Centronics type parallel interface to connect to the NEC 386 SX host computer system. Hard copy data is output on thermal type paper by a dot matrix print head.

ISSUE:

What is the classification of the Waters 5200 Printer/Plotter for the Waters Photodiode Array Detector, under the Harmonized Tariff Schedule of the United States Annotated

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 Waters 5200 Printer/Plotter is prima facie classifiable under two headings. Heading 8471, HTSUSA, in pertinent part, provides for output units of automatic data processing machines. Whereas, heading 9017, HTSUSA, in pertinent part, provides for drawing instruments.

Section XVI, Legal Note 1.(m) states:

1. This section does not cover:

(m) Articles of chapter 90

Heading 8471, HTSUSA, is encompassed by Section XVI. Therefore, if the Waters 5200 Printer/Plotter is classifiable in heading 9017, HTSUSA, it is not properly classifiable in heading 8471, HTSUSA.

The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) to heading 9017, HTSUSA, p. 1485-1486, provide that heading 9017, HTSUSA, drawing instruments are used in a wide range of drawing applications, including reproductions of maps, plans and drawings, for drafting, and in engineering applications.

Further, heading 9017, HTSUSA, also provides for computer aided drawing instruments in addition to manual drawing instruments. The ENs to heading 9017, HTSUSA, p. 1486, describe drawing instruments such as "drafting machines incorporating automatic data processing or working in conjunction with such machines." A computer aided design (CAD) system which included a digitizer/plotter for producing drawings was classified as a heading 9017 drawing instrument by the Harmonized System Committee of the Customs Cooperation Council. See Compendium of Classification Opinions No. 9017.10(1).

Therefore, it is Customs position that the instant Waters 5200 Printer/Plotter, is designed, dedicated and principally used for the special purpose of plotting/drawing, and as such, is properly classifiable in heading 9017, HTSUSA.

Customs has consistently classified similar special purpose printer/plotter drawing devices, which receive ADP output, under heading 9017, HTSUSA. See HQ 089222, dated September 10, 1991, HQ 086082, dated June 17, 1991, and HQ 088994, dated July 24, 1991.

HOLDING:

The Waters 5200 Printer/Plotter for the Waters Photodiode Array (PDA) Detector is classifiable under subheading 9017.20.80, HTSUSA, which provides for: "[d]rawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators): [o]ther drawing, marking-out or mathematical calculating instruments: [o]ther." The rate of duty is 5.8% ad valorem.

Sincerely,

John Durant, Director

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