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 > 1993 HQ Rulings > HQ 0950524 - HQ 0950713 > HQ 0950629

Previous Ruling Next Ruling


HQ 950629


June 17, 1992

CLA-2 CO:R:C:M 950629 MBR

CATEGORY: CLASSIFICATION

TARIFF NO.: 9014.80.10

District Director
U.S. Customs Service
909 First Ave., Rm 2039
Seattle, WA 98174

RE: Protest Number 3001-91-100962; Astra III; Marine Sextants; Other Navigational Instruments and Appliances

Dear District Director:

This is in response to the Application for Further Review of Protest Number 3001-91-100962, dated September 5, 1991, on behalf of Celestaire, Inc., regarding classification of the "Astra III" Marine Sextant, under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The instant "Marine Sextants" are used to measure the angle of celestial bodies from a position on the earth and the horizon, for navigational purposes. The submitted sample has two mirrors, seven high quality colored glass optical filters, a sight tube and a telescopic sight. The importer states that the sextant is principally used with the telescopic sight.

ISSUE:

Are the instant "Marine Sextants" classifiable under subheading 9014.80.10, HTSUS, which provides for navigational instruments that are optical, or, as the importer argues, is classification appropriate under subheading 9014.80.50, HTSUS, which provides for other instruments and appliances, other, other?

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) to the HTSUS 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 marine sextants were classified under subheading 9014.80.10, HTSUS, which provides for: "[o]ther navigational instruments and appliances: [o]ther instruments and appliances: [o]ptical instruments." The protestant claims that the merchandise is properly classifiable under subheading 9014.80.50, HTSUS, which provides for: "[o]ther navigational instruments and appliances: [o]ther instruments and appliances: [o]ther: [o]ther: [o]ther."

HQ 085235, dated November 16, 1989, which was issued to the protestant, held that marine sextants were classifiable in subheading 9014.80.10, HTSUS. Counsel argues erroneously that there is a uniform and established practice classifying marine sextants under subheading 9014.80.50, HTSUS, and that "Celestaire, Inc. has not previously received an adverse administrative decision from the Commissioner of Customs or her designee." However, HQ 085235 is clearly an adverse administrative decision on substantially identical merchandise, and, consequently, if a practice were found to exist, it would be under subheading 9014.80.10, HTSUS, pursuant to HQ 085235, issued to the protestant.

Counsel also argues that the filters and mirrors are not "optical" because they have not been "optically worked." However, the court in Schott Optical Glass, Inc. v. United States, 11 CIT 899 (1987), stated: "In affirming the decision of the trial court, the court of appeals in Schott I adopted the indicia of optical glass as determined by the trial court. The court held the colored glass entries, which were of very high or the highest available quality in glass chosen for its absorption properties, were properly classified as optical glass for tariff purposes." Furthermore, the court of appeals concluded that "[w]hen a glass is selected for a particular property, the proper inquiry is whether the glass is of high quality with respect to that property, and the quality with respect to other properties is immaterial." The submitted literature regarding the Astra IIIB Sextant states: "It is illuminated, and has crystal clear optics, with a 3.5 X 40 telescope....For example, each mirror and shade glass is tested for perfect flatness by the Fresnel diffraction pattern method." The Customs Service is convinced that the Celestaire sextants utilize high quality optics.

Chapter 90, Additional U.S. Note 3 delineates what "optical instrument" are, for tariff purposes, when it states:

For the purposes of this chapter, the term "optical appliances" and "optical instruments" refer only to those appliances and instruments which incorporate one or more optical elements, but do not include any appliances or instruments in which the incorporated optical element or elements are solely for viewing a scale or some other subsidiary purpose.

Counsel argues that the telescopic sight is used for a "subsidiary purpose," such as sighting objects to be viewed. However, Customs finds the telescopic sight to be an integral element in the function of the sextant, as are the colored glass filters. Therefore, the "Astra III" Marine Sextant is an optical instrument, with optical elements, and is properly classifiable in subheading 9014.80.10, HTSUS.

HOLDING:

The Celestaire, Inc., "Astra III" Marine Sextants are properly classifiable under subheading 9014.80.10, HTSUS, which provides for: "[o]ther navigational instruments and appliances: [o]ther instruments and appliances: [o]ptical instruments."

The protest should be denied in full. A copy of this decision should be attached to the Customs Form 19 and provided to the protestant as part of the notice of action on the protest.

Sincerely,


Previous Ruling Next Ruling

See also: