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HQ 951156


August 25, 1992

CLA-2 CO:R:C:M 951156 AJS

CATEGORY: CLASSIFICATION

TARIFF NO.: 9013.80.60

District Director
U.S. Customs Service
909 First Avenue
Room 2039
Seattle, WA 98174

RE: Protest 3001-92-100025; Video transfer system; Subheading 8522.90.90; Subheading 9010.20.60; Subheading 9033.00.00; Chapter 90, Additional U.S. Note 3; HQ 087435; EN 90.10; H. Conf. Rep. No. 576; EN 85.22 (12); Section XVI, note 1(m).

Dear District Director:

This is our decision in protest for further review number 3001-92-100025, dated January 7, 1992, filed against the tariff classification of the "Aztec Deluxe Video Transfer System" within subheading 9013.80.60, Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The merchandise under protest is a Video Transfer System (VTS). It is used to convert photographic prints, slides and movies to videotape. The unit has a built-in macro lens and light source as well as a built-in viewing screen and mirror. It does not contain a video recorder or video camera. However, either a recorder or camera must be used with the VTS to record the image onto video tape.

To operate the VTS, a photograph is placed into the holding slot. A video camera or recorder lens is placed next to the built-in macro lens of the VTS. The focus and zoom on the camera are adjusted until a full, sharp picture appears in the view- finder. The video camera or recorder is then used to record the photograph through the macro lens.

ISSUE:

Whether the VTS is properly classifiable within subheading 9013.80.60, HTSUS, which provides for "other" optical devices,
appliances and instruments; or within subheading 8522.90.90, HTSUS, which provides for "other" parts and accessories of the apparatus of headings 8519 to 8521; or within subheading 9010.20.60, HTSUS, which provides for "other" apparatus and equipment for photographic laboratories; or within subheading 9033.00.00, HTSUS, which provides for "[p]arts and accessories (not specified or included elsewhere in this chapter) for machines, appliances, instruments or apparatus of chapter 90."

LAW AND ANALYSIS:

Heading 9013, HTSUS, provides for other optical appliances and instruments which are not specified or included elsewhere in chapter 90. The terms "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. Chapter 90, Additional U.S. Note 3. The VTS satisfies this description. It is a device which incor- porates an optical element (i.e., lens) that is used to view a photograph and produce a video picture. Accordingly, the subject VTS satisfies the terms of this heading. More specifically, the VTS is described within subheading 9013.80.60, HTSUS, which provides for "other" optical devices.

In HQ 087435 (October 15, 1990), Customs addressed the classification of a device used to transfer photographic slides and movies onto video cassette tape with the aid of a video camera or recorder. This device operated in a manner similar to the VTS. We classified this type of device within subheading 9013.80.60, HTSUS, as an "other" optical device. Therefore, we find this ruling instructive for determining that the VTS is also properly classifiable within subheading 9013.80.60, HTSUS.

Heading 9010, HTSUS, provides for apparatus and equipment for photographic laboratories. The Harmonized Commodity Description and Coding System Explanatory Notes (EN) state that this heading includes special film developing tanks, special trays, special holding frames, etc. EN 90.10, p. 1473 (1991) The VTS is not a similar type of special device used in photographic laboratories, but a device principally used in the home to transfer photographs onto video tape. This conclusion is supported by the simplistic instructions for the VTS, the emphasis in the submitted advertisement that the VTS is used to convert "your photographic memories", and counsel's statements regarding principle use. While the EN are not dispositive, they provide a commentary on the scope of each heading and offer guidance for interpretation of the HTSUS. H. Conf. Rep. No. 576, 100th Cong., 2d Sess., p. 550, reprinted in 1988 U.S. CODE CONG.

& ADMIN. NEWS p. 1582. We view the above EN instructive for determining that the VTS does not satisfy the terms of heading 9010, HTSUS.

Heading 8522, HTSUS, provides for parts and accessories of video recording or reproducing apparatus. Counsel claims that the subject VTS satisfies the terms of this heading. The range of parts and accessories classified within this heading includes specialized parts and accessories for video recording or reproducing apparatus, e.g., video signal recording head drums, vacuum devices for maintaining the magnetic tape in contact with the recording heads or pick-ups, tape winding devices, etc. EN 85.22 (12), p. 1371 (1992). The VTS is not such a specialized device. However, it is clearly an optical device within the meaning of chapter 90. Furthermore, optical devices are specifically excluded from classification within heading 8522, HTSUS, by the relevant legal notes. Section XVI, note 1(m). Accordingly, the VTS is not properly classifiable within the above heading.

Heading 9033, HTSUS, provides for parts and accessories (not specified or included elsewhere in this chapter) for machines, appliances, instruments or apparatus of chapter 90. The VTS does not satisfy the terms of this heading. It is not a part nor accessory for a machine of chapter 90. As discussed previously, it is an optical device provided for within heading 9013, HTSUS. Thus, the VTS is also not properly classifiable within this heading.

HOLDING:

The video transfer system is classifiable within subheading 9013.80.60, HTSUS, which provides for "other" optical appliances and instruments. You should deny the protest in full. A copy of this decision should be attached to the Customs Form 19 and mailed to the protestant as part of the notice of action on the protest.

Sincerely,

John Durant, Director

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