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HQ 951005


February 20, 1992

CLA-2 CO:R:C:M 951005 CMS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8471.92.65

Mr. Michael Mitchell
Chief, Customs Information Exchange
U.S. Customs Service
6 World Trade Center
New York, NY 10048

RE: "A" and "B" Media Size Color Thermal Transfer Printer; Plotter; Automatic Data Processing; Drawing Instrument; Machine; Subheading 9017.10.00

Dear Mr. Mitchell:

This is in response to the double difference of opinion between the National Import Specialist (NIS), New York, and the Field Import Specialist, San Francisco, regarding the classification of a certain color thermal printer. The NIS report (CLA-2-90:S:N:N1:104) was received by Customs Headquarters on January 16, 1992.

FACTS:

The merchandise is described as the "G5232 Color Postscript Printer". The G5232 is an "A" and "B" size model which uses the thermal transfer method. In print mode "A", the G5232 produces a 6.8" x 10" image on 8.5" x 11" paper or overhead transparency media. In print mode "B", the G5232 produces a 10" x 15" image on 11" x 17" media. The G5232 produces text and graphics in four colors.

ISSUE:

Is the merchandise classified as a printer unit for an automatic data processing machine in Heading 8471, or as a drawing instrument in Heading 9017?

LAW AND ANALYSIS:

The Harmonized Tariff Schedule of the United States (HTSUS) provides that the classification of articles is governed by the General Rules of Interpretation (GRI's). GRI 1 states in
pertinent part that "...classification shall be determined according to the terms of the headings and any relative section or chapter notes...".

Heading 8471 is a Section XVI heading. Section XVI Note 1(m) excludes articles of Chapter 90 from Section XVI. Thus, if the merchandise is described by Heading 9017 as a drawing instrument, it is classified there and not in Heading 8471.

In HQ Ruling 089222 (September 10, 1991), we classified a "D" size color direct thermal plotter in Heading 9017. The product plotted unlimited color images up to 23.61" x 150' in size on 24" x 150' media. It was found that the plotter was used in a wide range of computer aided design (CAD) and similar applications which were typical of Heading 9017 instruments.

The "A" and "B" type G5232 product under consideration, however, does not rise to the level of the "D" size plotter at issue in HQ Ruling 089222 regarding its function as a Heading 9017 drawing instrument. The features of the G5232 make it less amenable to Heading 9017 applications than the thermal plotter at issue in HQ Ruling 089222.

In the article entitled "New Plotters: All the Way From A to E", PC Magazine, October 14, 1986, p. 179, it is stated that plotters are categorized according to the media size they accommodate. In the United States, it is stated, media size usually ranges from A to E. On p. 180, it is stated:

A-and B-size plotters are fine for business graphics, overhead transparencies, and the like, while the larger devices are intended primarily for CADD and professional architectural, engineering, and related applications.

Media size, although not conclusive, is one factor to consider in determining whether this type of product is designed to function as a Heading 8471 unit or as a Heading 9017 instrument. Low media size capability may be suggestive of Heading 8471 applications. However, even a low media size product may have specialized features and uses which result in it belonging to a class of goods which is principally used as a Heading 9017 product or other good. If such features and uses are established, the product should be classified in Heading 9017 or in another appropriate Heading.

The G5232 product information states that the G5232 has some uses which may fall within the scope of Heading 9017 product applications. However, an analysis of all the available
information does not support a finding that the G5232 "A" and "B" size printer belongs to a class of goods which is principally used as Heading 9017 drawing instruments. Although the G5232 is more versatile than the most basic computer printer, the available information supports a finding that its principal use is as a Heading 8471 printer for an automatic data processing machine.

The G5232 is classified as units of automatic data processing machines, other, output units, other, printer units, assembled and incorporating at least the media transport, control and print mechanisms, in subheading 8471.92.65, HTSUS.

HOLDING:

The G5232 is classified as units of automatic data processing machines, other, output units, other, printer units, assembled and incorporating at least the media transport, control and print mechanisms, in subheading 8471.92.65, HTSUS.

Sincerely,


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