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HQ 089940


November 6, 1991

CLA-2 CO:R:C:M 089940 MBR

CATEGORY: CLASSIFICATION

TARIFF NO.: 8525.30.00

Mr. Douglas W. Sirinek
Import/Export Advisor
Sharp Electronics Corporation
P.O. Box 650
Mahwah, N.J. 07430-2135

RE: Sharp Electronics Corporation; "Video Presentation Scanner"; Television Camera; Model XG-50; Color Video Image Reproducer

Dear Mr. Sirinek:

This is in reply to you letter of July 2, 1991, on behalf of the Sharp Electronics Corporation, requesting classification of the "Video Presentation Scanner" model XG-50 ("Color Video Image Reproducer" as referred to in your letter), under the Harmonized Tariff Schedule of the United States (HTSUSA).

FACTS:

The promotional literature that you have submitted states: "[t]he Sharp XG-50 easily connects to video projectors and TV monitors, and allows documents, full-color photographs as well as three-dimensional objects to be presented to a large audience. Utilizing a 400-line high-resolution RGB scanning system, and with advanced features such as a video frame image memory, positive/negative reverse function, video (Y/C) outputs, the XG-50 is ideal for practically all professional presentation applications."

The "Video Presentation Scanner" utilizes solid-state electronic technology and incorporates a charge coupled device ("CCD"). CCDs are semiconductors which contain a grid of numerous photosensitive cells, or pixels. As the image-forming light of an object is focused onto the grid, each pixel receives a certain quantity of light which is translated into an electrical charge. The result is a pattern of electrical charges which represents an image. The scanning rate is 0.15 second per image (continuous scanning). It has a video image frame memory capable of storing one video image.

ISSUE:

What is the classification of the "Video Presentation Scanner," 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...

Customs has previously addressed the classification of a "Color Video Printer" in HQ 081744, dated April 3, 1990. You cite this ruling, and in an effort to distinguish your "Video Presentation Scanner," you state: "[b]ecause the unit is self- contained, it is our feeling that H.Q. Ruling No. 81744 (sic) does not apply...."

However, the "Color Video Printer" in HQ 081744 is not similar merchandise to the "Video Presentation Scanner." The "Color Video Printer" accepted an NTSC signal and created a hard copy picture of one frame of video. Whereas, the "Video Presentation Scanner" uses a CCD to create an NTSC signal for display on video projectors and television monitors.

You argue that classification is appropriate under heading 8521, HTSUSA. Heading 8521, HTSUSA, provides for: "[v]ideo recording or reproducing apparatus." However, the "Video Presentation Scanner" does not record or reproduce "video." It simply operates as a stationary video camera with a zoom lens.

Heading 9006, HTSUSA, provides for: "[p]hotographic (other than cinematographic) cameras." However, in HQ 086847, dated April 20, 1990, and HQ 088336, dated August 20, 1991, Customs held that:

In addition to the guidance provided by the HTSUSA's classification of electrical articles, there is lexicographic authority for the position that electronic devices which use CCD's are distinguished from photographic articles. The McGraw Hill Encyclopedia of Science and Technology, Vol. 3, p. 168, provides:

Electronic camera. Advances in the field of solid-state electronics have made possible the development of the electronic still camera. Unlike photographic cameras, in which film senses and records the image-forming light, the electronic still camera uses a solid-state image sensor to
sense the image-forming light and a separate recording medium to record and store the picture. (Emphasis added).

In our opinion an electronic still video camera which uses a charge coupled device and records electrical representations of images on magnetic discs principally functions as an electrical apparatus and not as a photographic apparatus. Thus, still video cameras are not classifiable as photographic cameras in Heading 9006.

Similarly, for the same reasons, video cameras such as the "Video Presentation Scanners" are not classifiable in heading 9006, HTSUSA, as photographic cameras. Furthermore, we are not convinced that when the court defined "photography" in St. Regis v. United States, 11 CIT 601 (1987), that it intended a solid-state image sensor to be encompassed within the term "sensitized surface."

Heading 8525, HTSUSA, provides for: "[t]elevision cameras." In HQ 086847, and 088336, we also stated:

The common meaning for television encompasses a process whereby rapidly changing pictures are transmitted through electro-magnetic waves or by line, usually up to 30 "frames" a second, in real time or by storage and retrieval. (See Van Nostrand's Scientific Encyclopedia, supra, p. 2794, and McGraw Hill Encyclopedia of Science and Technology, supra, Vol 18, p. 180).

The "Video Presentation Scanners" have a continuous scan rate of 0.15 images per second and clearly can depict motion in real time. Therefore, the "Video Presentation Scanners" are classifiable in subheading 8525.30.00, HTSUSA, which provides for: "[t]elevision cameras: [t]elevision cameras." See also HQ 088843, dated June 3, 1991, which held the "Bioscannner" video camera with zoom lens and robotic arm classifiable in subheading 8525.30.00, HTSUSA.

HOLDING:

The "Video Presentation Scanners" are classifiable in subheading 8525.30.00, HTSUSA, which provides for: "[t]elevision cameras: [t]elevision cameras." The rate of duty is 4.2% ad valorem.

Sincerely,

John Durant, Director

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