HQ 0956516 - Navigation Plotting Aids; navigational triangle; graduated parallel rules; one hand dividers; ultra light dividers; square protractor; breton plotter; bi-rola rule; EN 90.14; EN 90.17; "navigation"; GRI 3(a); EN to GRI 3(a); HQ 085235 - United States International Trade Commision Rulings

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HQ 956516

August 8, 1994

CLA-2 CO:R:C:M 956516 LTO

CATEGORY: CLASSIFICATION

TARIFF NO.: 9014.80.50; 9017.20.80; 9017.80.00

Mr. Kenneth Gebhart
Celestaire, Inc.
416 S. Pershing
Wichita, Kansas 67218

RE: Navigation Plotting Aids; navigational triangle; graduated parallel rules; one hand dividers; ultra light dividers; square protractor; breton plotter; bi-rola rule; EN 90.14; EN 90.17; "navigation"; GRI 3(a); EN to GRI 3(a); HQ 085235

Dear Mr. Gebhart:

This is in response to your letter of May 17, 1994, requesting the classification of various navigation plotting aids under the Harmonized Tariff Schedule of the United States (HTSUS). You also submitted letters of March 14, April 4, and May 1, 1994, to the Customs Foreign Mail Facility in New Jersey.

FACTS:

The navigation plotting aids are designated as follows: navigational triangle (#4602); graduated parallel rules (#4603); one hand dividers (#4205); ultra light dividers (#4206); square protractor (#4405); breton plotter (#6152); and bi-rola rule (#6250). All of these items are portable aids used by navigators for plotting a ship's course and position by means of making lines and marks on a marine chart, with the exception that the one hand dividers and ultra light dividers merely measure the distance between marks already made.

ISSUE:

Whether the navigation plotting aids are classifiable under heading 9014, HTSUS, which provides for other navigational instruments and appliances.

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 that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes . . . ." The Harmonized Commodity Description and Coding System Explanatory Notes constitute the Customs Co-operation Council's official interpretation of the Harmonized System. While not legally binding, the ENs provide a commentary on the scope of each heading of the Harmonized System, and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).

Heading 9014, HTSUS, provides for other navigational instruments. The terms "navigation" or "navigational" are not defined in the HTSUS or the ENs. When terms are not so defined, they are construed in accordance with their common and commercial meaning. Nippon Kogasku (USA), Inc. v. United States, 69 CCPA 89, 673 F.2d 380 (1982). Common and commercial meaning may be determined by consulting dictionaries, lexicons, scientific authorities and other reliable sources. C.J. Tower & Sons v. United States, 69 CCPA 128, 673 F.2d 1268 (1982).

The term 'navigation' is defined as "the science of getting ships, aircraft, or spacecraft from place to place; esp: the method of determining position, course, and distance traveled." Webster's Ninth New Collegiate Dictionary, pg. 789 (1990). Thus, heading 9014, HTSUS, covers instruments principally used for this purpose. See Additional U.S. Rule of Interpretation 1(a), HTSUS.

1. Navigational Triangle, Graduated Parallel Rules, Square Protractor, Breton Plotter and Bi-rola Rule

The navigational triangle, graduated parallel rules, square protractor, breton plotter and bi-rola rule are used for plotting a ship's course and position by means of making lines and marks on a marine chart. These instruments are used to determine a ship's "position, course and distance traveled." Thus, the navigational triangle, graduated parallel rules, square protractor, breton plotter and bi-rola rule are prima facie classifiable as navigational instruments under heading 9014, HTSUS.

It has been suggested that the navigation plotting aids may also be covered by heading 9017, HTSUS. The first portion of heading 9017, HTSUS, provides for "[d]rawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators)."

The ENs to heading 9017, HTSUS, contemplate instruments used for navigational purposes. EN 90.17, pg. 1485, states that the heading covers drawing instruments, such as, pantographs and eidographs, which are used to create "smaller, larger or same scale reproductions of maps, plans, drawings, parts to be machined, etc. The heading includes such instruments used for course plotting in navigation [underlining added]."

Moreover, EN 90.17, pg. 1486, states that the heading covers "parallel rules" and protractors, which are specifically mentioned in heading 9017, HTSUS, "from the ordinary protractors found in drawing sets to the complex protractors as used, for example, in engineering." Further, while the navigational triangle, breton plotter and bi-rola rule are not specifically named in the heading or the ENs, it is our opinion that they perform a drawing function described by heading 9017, HTSUS. Accordingly, the square protractor, graduated parallel rules, navigational triangle, breton plotter and bi-rola rule are also prima facie classifiable under heading 9017, HTSUS.

As these instruments are prima facie classifiable under headings 9014 and 9017, HTSUS, it is necessary to resort to GRI 3. GRI 3(a) states that "[w]hen . . . goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: The heading which provides the most specific description shall be preferred to headings providing a more general description [emphasis in original]."

It is our opinion that the articles in question are "more clearly identified" by heading 9017, HTSUS. See EN to GRI 3(a), pg. 3. Accordingly, the square protractor, graduated parallel rules, navigational triangle, breton plotter and bi-rola rule, are classifiable under subheading 9017.20.80, HTSUS, which provides for other drawing, marking-out or mathematical calculating instruments.

2. One Hand Dividers and Ultra Light Dividers

The one hand dividers and ultra light dividers are used to measure the distance between marks already made. The second portion of heading 9017, HTSUS, provides for "instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, calipers), not specified or included elsewhere in this chapter [underlining added]." Thus, if the dividers are covered by another heading of chapter 90, they cannot be classified under heading 9017, HTSUS.

The one hand divider is specially (and traditionally) designed with a large loop at its top, which keeps the divider in the "open" position. This design prevents the divider from rolling, as the ship itself "rolls," off the chart table. The one hand divider is also made from non-corrosive brass and stainless steel. Accordingly, it is our opinion that the one hand divider is - 4 -
principally used for navigational purposes. As the one hand divider is covered by heading 9014 (specifically under subheading 9014.80.50), HTSUS, it cannot be classified under heading 9017, HTSUS.

The ultra light divider, on the other hand, is a "standard" divider which is not specially designed for navigational purposes. Thus, it cannot be classified under heading 9014, HTSUS. As it is not "specified or included" in another heading of chapter 90, the ultra light divider is classifiable under heading 9017, HTSUS. See EN 90.17, pg. 1486-7. Specifically, the ultra light divider is classifiable under subheading 9017.80.00, HTSUS.

We note that we have previously issued a ruling to you concerning the classification of marine sextants and navigational calculators. In HQ 085235, dated November 16, 1989, the marine sextants were classified under subheading 9014.80.10, HTSUS, which provides for optical navigational instruments, while the navigational calculators were classified under subheading 8471.20.00, HTSUS, which provides for digital automatic processing machines.

HOLDING:

The one hand dividers (#4205) are classifiable under subheading 9014.80.50, HTSUS, which provides for other navigational instruments and appliances. The corresponding rate of duty for articles of this subheading is free.

The ultra light dividers (#4206) are classifiable under subheading 9017.80.00, HTSUS, which provides for other instruments for measuring length, for use in the hand, not specified or included elsewhere in this chapter. The corresponding rate of duty for articles of this subheading is 5.3% ad valorem.

The square protractor (#4405), graduated parallel rules (#4603), navigational triangle (#4602), breton plotter (#6152) and bi-rola rule (#6250), are classifiable under subheading 9017.20.80, HTSUS, which provides for other drawing, marking-out or mathematical calculating instruments. The corresponding rate of duty for articles of this subheading is 5.8% ad valorem.

Sincerely,

John Durant, Director

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