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HQ 955052


November 9, 1993

CLA-2 CO:R:C:M 955052 KCC

CATEGORY: CLASSIFICATION

TARIFF NO.: 9008.30.00

Mr. John M. Peterson
Neville, Peterson & Williams
39 Broadway
New York, New York 10006

RE: Cine Analysers: HRL 952882 reconsidered; other image projectors; GRI 1; GRI 3(a); GRI 3(c); EN 90.08; 9010; EN 90.10; negatoscope; Dorland's Illustrated Medical Dictionary

Dear Mr. Peterson:

This is in response to your letter of September 15, 1993, on behalf of Tagarno of America, Inc. requesting reconsideration of Headquarters Ruling Letter (HRL) 952882, dated August 11, 1993, which concerns the tariff classification of Cine Analysers under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The factual description of the Cine Analysers was set forth in HRL 952882. The facts in HRL 952882 are incorporated by reference into this ruling.

In HRL 952882 the Cine Analysers were classified under subheading 9008.30.00, HTSUS, as other image projectors. While the Cine Analysers were found to fall within the broad definition of negatoscopes of heading 9010, HTSUS, in HRL 952882 we stated that they do more than a negatoscope; simply "show" radiographic negatives. Cine Analysers project rather than simply show radiographs and, therefore, were classified pursuant to General Rule of Interpretation (GRI) 1, HTSUS, under subheading 9008.30.00, HTSUS.

You state that Customs recognized that the Cine Analysers serve two equally important purposes; they permit both still viewing and motion viewing. Therefore, you contend that Customs recognized that the Cine Analysers fall within the broad definition of negatoscopes. Therefore, you state that inasmuch as the Cine Analysers are prima facie classifiable under two different tariff provision, pursuant to GRI 3(a), HTSUS, they are more specifically classified as negatoscopes under heading 9010, HTSUS. Although this argument was raised, examined and discounted in HRL 952882, it will be examined again.

Additionally, you state that even if Customs disagrees with the above analysis, classification under heading 9010, HTSUS, is still required. You contend that the terms "negatoscope" and "other image projectors" provide equally specific descriptions of the Cine Analysers. Pursuant to GRI 3(c), HTSUS, the tariff provision which occurs last in numerical order would provide the proper classification of the Cine Analysers. Therefore, you aver they would be classified under heading 9010, HTSUS, as negatoscopes.

ISSUE:

Whether the Cine Analysers are classified as negatoscopes under heading 9010, HTSUS?

LAW AND ANALYSIS:

The classification of merchandise under the HTSUS is governed by the GRI's. GRI 1, HTSUS, states, in part, that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes...."

When by application of GRI 2(b), HTSUS, or for any other reason, goods are prima facie, classifiable under two or more headings, classification shall be effected as follows:

(a) The heading which provides the most specific description shall be preferred to headings provided a more general description....

(c) When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

It is our opinion that to proceed to GRI 3(a), HTSUS, to determine the tariff classification of the Cine Analysers, is improper. Classification is properly determined by application of GRI 1, HTSUS.

The Cine Analysers are classified as other image projectors under subheading 9008.30.00, HTSUS, pursuant GRI 1, HTSUS. HRL 952882 determined that the Cine Analysers project rather than show radiographs. The Cine Analysers fall within the terms of heading 9008, HTSUS, as evidenced after examination of the Explanatory Notes (ENs). The ENs provide a commentary on the scope of each heading of the HTS, and are generally indicative of the proper interpretation of the headings. Although, not dispositive, they are looked to for the proper interpretation of the HTSUS. 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). EN 90.08 (pg. 1470), states that the instruments of heading 9008, HTSUS, are designed for projecting still images, and that the heading includes "instruments for projection radiographs." Inasmuch as the Cine Analysers are provided for by the terms of heading 9008, HTSUS, they are properly classified within that heading.

HRL 952882 found that the Cine Analysers were not of the class or kind of negatoscope classified under heading 9010, HTSUS. Negatoscopes are "apparatus for showing radiographic negatives." Dorland's Illustrated Medical Dictionary, 27th Edition, pg. 1103 (1988). "They may be of very different types, ranging from wall-mounted light boxes to automatic magazine-fed radiograph viewers." EN 90.10, pg. 1474. None of the listed exemplars in EN 90.10 described an apparatus that projects an image onto a screen or wall, as do the Cine Analysers. Therefore, HRL 952882 determined that the Cine Analysers are not provided for by the terms of heading 9010, HTSUS, as they are not of the class or kind of negatoscope classified under that heading.

HOLDING:

Pursuant to GRI 1, HTSUS, the Cine Analysers are classified under subheading 9008.30.00, HTSUS, which provides for "Image projectors, other than cinematographic; photographic (other than cinematographic enlargers and reducers...Other image projectors."

HRL 952882 dated August 11, 1993, is affirmed.

Sincerely,

John Durant, Director

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