HQ 0087603 - Protest No. 1704-89-000318; document feeders, sorters, collators and finishers for photocopying machines. - United States International Trade Commision Rulings

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HQ 087603

November 28, 1990

CLA-2 CO:R:C:G 087603 AJS

CATEGORY: CLASSIFICATION

TARIFF NO.: 9009.90.00

District Director
U.S. Customs Service
Port of Savannah
U.S. Customshouse
1 East Bay St.
Savannah, GA 31401

RE: Protest No. 1704-89-000318; document feeders, sorters, collators and finishers for photocopying machines.

Dear District Director:

Protest No. 1704-89-000318 dated 11/27/89, was filed against the liquidations on 10/06/89 et al. of various modules for photocopiers which were classified within subheading 9009.90.00, Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The articles in question are various modules for photo- copying machines such as document feeders, sorters, collators and finishers.

ISSUE:

Whether the modules at issue are properly classifiable within subheading 9009.90.00, HTSUSA, which provides for parts and accessories of the apparatus of heading 9009, HTSUSA, or within subheading 9902.90.90, HTSUSA, which provides for "[p]arts, and accessories . . . of electrostatic copying machines, which machines operate by reproducing the original image via an intermediate (provided for in subheading 9009.90.00) . . . " The highlighted text indicates amendment of this subheading subsequent to the filing of this protest.

LAW AND ANALYSIS:

The Customs and Trade Act of 1990 (Trade Act) amended subheading 9902.90.90, HTSUSA, to include accessories of electrostatic copying machines provided for within subheadings 9009.90.00, HTSUSA. Pub. L. No. 101-382, sec. 462(d), 104 Stat. 699 (1990). This amended provision applies retroactively to entries under the following conditions. Trade Act, sec. 485(b), 104 Stat. 712.

- A proper request must be filed with the appropriate customs officer after September 30, 1990, and before April 1, 1991.

- The entry must have been made after December 31, 1988, and before October 1, 1990.

- The entry must have been made with respect to merchandise for which there would have been no duty, or a lesser duty, if any amendment made by section 462(d) applied to such entry.

Any entry which satisfies these requirements shall be liquidated or reliquidated as though such amendment applied to such entry. Trade Act, sec. 485(b), 104 Stat. 712.

This protest involves the distinction drawn between a "part" and an "accessory" within headings 9009 and 9902, HTSUSA, before enactment of the Customs and Trade Act of 1990. In HQ 084332 (08/22/89), Customs stated that accessories of plain paper copiers were not classifiable within subheading 9902.90.90, HTSUSA, as a part. This ruling was based on the fact that this subheading did not contain the term "accessory". Therefore, we agree that the modules at issue were not classifiable within subheading 9902.90.90, HTSUSA, at the time of entry.

The above amendment made within subheading 9902.90.90, HTSUSA, retroactively resolves the issue in this protest. All parts, as well as accessories, of electrostatic copying machines which operate by reproducing the original image via an intermediate are presently (under certain circumstances retroactively) classifiable within 9902.90.90, HTSUSA. The modules in question are principally used with the type of electrostatic copying machines described within subheading 9902.90.90. Accordingly, these modules satisfy the terms of this subheading and upon proper request are retroactively classifiable therein.

HOLDING:

At the time of entry, the modules at issue were properly classifiable within subheading 9009.90.00, HTSUSA, which provides for parts and accessories of the articles of heading 9009, HTSUSA. The protest should be denied and a copy of this letter should be attached to the Customs Form 19 and forwarded to the protestant.

The protestant should be aware of the retroactive application of subheading 9902.90.90, HTSUSA, which currently provides for "[p]arts, and accessories . . . of electrostatic copying machines, which machines operate by reproducing the original image via an intermediate (provided for in subheading 9009.90.00) . . .", duty free. Upon proper request, the protestant would be eligible for retroactive treatment under this subheading.

Sincerely,

John Durant, Director
Commercial Rulings Division

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