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HQ 952164


September 1, 1992

CLA-2 CO:R:C:M 952164 AJS

CATEGORY: CLASSIFICATION

TARIFF NO.: 9011.90.00

Mr. Robert D. Walwyn
Director of Operations
Bioscan
170 West Dayton
Suite 204
Edmonds, Washington 98020

RE: MicroImager digital camera; United States-Canada Free-Trade Agreement; Chapter 90, note 2(a); Chapter 90, note 2(b); General Note 3(c)(vii)(B); 19 CFR 10.307(c); 19 CFR 10.307(d)(1).

Dear Mr. Walwyn:

Your letters of February 21 and March 26, 1992, to the Area Director of Customs at the New York Seaport requesting the tariff classification of the "MicroImager 1400 Digital Camera" (Micro- Imager) from Canada, have been referred to this office for reply.

FACTS:

The subject MicroImager (MI) is a high resolution imager which is designed for attachment to an optical microscope. According to the submitted literature, the MI transforms a laboratory light microscope into a digital image analysis system. To use the MI, the trinocular head of the microscope is removed and a tube is fitted to the microscope. The MI is attached to the tube. The MI's charged coupled device (CCD) samples the image and digitizes the picture. The image itself is viewed on a monitor. The MI contains no optics, it attaches to the microscope and uses its optics and a shutter in the process of digitizing the images.

It is claimed that the MI is assembled in Canada with over 51% of the components custom made in Canada. However, supporting documentation was not provided to establish this claim.

ISSUE:

What is the proper tariff classification of the MI under the Harmonized Tariff Schedule of the United States (HTSUS).

Whether the MI is eligible for treatment under the United States-Canada Free-Trade Agreement (CFTA).

LAW AND ANALYSIS:

General Rule of Interpretation 1 of the HTSUS states that tariff classification shall be determined according to the terms of the headings and any relative section or chapter notes.

Chapter 90 of the HTSUS provides for optical microscopes. Parts and accessories which are goods included in any of the headings of chapter 84, 85, 90 or 91 are in all cases to be classified in their respective headings. Chapter 90, note 2(a). The subject MI does not appear to be a good included in a respective heading of these chapters. Other parts and accessories, if suitable for use solely or principally with a particular kind of machine, instrument or apparatus are to be classified with the machine, instrument or apparatus. Chapter 90, note 2(b). The subject MI would appear to be principally used with optical microscopes. Heading 9011, HTSUS, provides for compound optical microscopes and parts and accessories thereof. Consequently, the MI satisfies the terms of this heading. More specifically, the MI is described within subheading 9011.90.00, HTSUS, which provides for parts and accessories of compound optical microscopes.

It is claimed that the MI is assembled in Canada with over 51% of the components made in Canada. Articles originating in the territory of Canada, as defined in General Note 3(c)(vii)(B), classified within subheading 9011.90.00, HTSUS, are entitled to treatment under the CFTA, provided the importer satisfies the requirements set forth in sections 10.301 - 10.311 of the Customs Regulations (19 CFR 10.301 - 10.311). A claim for CFTA treatment shall be based on the Exporter's Certificate of Origin (ECO), properly completed and signed by the person who exports or knowingly causes the goods to be exported from Canada. 19 CFR 10.307(c). The ECO must be available at the time CFTA treatment is claimed and shall be presented to the District Director upon request. 19 CFR 10.307(c). The ECO shall be prepared on Customs Form (CF) 353 or alternative formats may be used if they contain the same information and certification as set forth in the CF 353. 19 CFR 10.307(d)(1). Neither an ECO nor other supporting documentation has been provided in this instance. Therefore, a determination of the MI's status under the CFTA cannot be resolved at this time.

HOLDING:

The subject MI is classifiable within subheading 9011.90.00, HTSUS, which provides for parts and accessories of compound optical microscopes. Merchandise classifiable within this subheading is currently dutiable at the General Column 1 rate of 7.2 percent ad valorem. However, if the merchandise is eligible for treatment under the CFTA it would be dutiable at the rate of 4.3 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

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