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HQ 955698




January 19, 1994

CLA-2 CO:R:C:M 955698 KCC

CATEGORY: CLASSIFICATION

TARIFF NO.: 9017.20.80

Richard H. Abbey, Esq.
Mudge Rose Guthrie Alexander & Ferdon
2121 K Street, N.W.
Washington, D.C. 20037

RE: Target Series 2 Pen Plotter; 8471.92.65; printer units; other drawing instruments; Note 1(m), Section XVI; HRL 951005; HRL 952986; media size; specialized features; computer-aided design; HRL 951366; HRL 089222

Dear Mr. Abbey:

This is in response to your letter dated January 6, 1994, on behalf of GE Medical Systems, requesting the tariff classification of the Target Series 2 Pen Plotter under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

You state that the Target Series 2 Pen Plotter ("pen plotter") accommodates "A" (8.5" by 11") and "B" (11" by 17") size media. Although no specifications or literature were provided which specifically describe the pen plotter, you have submitted literature for two pen plotters which you contend are comparable. This literature indicates that the comparable pen plotters are "ideal for quick working drawings or small format final drawings in computer-aided design (CAD), or for technical graphics in manufacturing, testing, or research and development."

You contend that the pen plotter at issue is classifiable under subheading 8471.92.65, HTSUS, as printer units. Your classification is based on the fact that the pen plotter accommodates only "A" and "B" size media and it is sold and used predominantly for ordinary business purposes. The competing subheadings are:

8471.92.65 Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included...Other...Input or output units, whether or not entered with the rest of a system and whether or not containing storage units in the same housing...Other...Printer units....

9017.20.80 Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); 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; parts and accessories thereof...Other drawing, marking-out or mathematical calculating instruments...Other....

ISSUE:

Is the Target Series 2 pen plotter classified as printer units under subheading 8471.92.65, HTSUS, or as other drawing, marking-out or mathematical calculating instruments under subheading 9017.20.80, HTSUS?

LAW AND ANALYSIS:

The classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (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...."

Subheading 8471.92.65, HTSUS, falls within Section XVI, HTSUS, making the Section XVI notes applicable to this classification. Note 1(m), HTSUS, excludes articles of Chapter 90, HTSUS, from classification within Section XVI, HTSUS. Thus, if the pen plotter is described in subheading 9017.20.80, HTSUS, it is classified under that tariff provision and not under subheading 8471.92.65, HTSUS.

We have previously dealt with the classification of plotters. Generally, pen plotters which accommodate "A" and "B" size media are classifiable under heading 8471, HTSUS. Whereas, pen plotters which accommodate "C", "D" or "E" size media are classifiable under heading 9017, HTSUS. However, if "A" and "B" size media pen plotters have specialized features and uses which result in them belonging to a class of goods principally used as drawing instruments, then the pen plotters may be classified in heading 9017, HTSUS. See, Headquarters Ruling Letter (HRL) 951005 dated February 20, 1992.

In HRL 952986 dated June 11, 1993, desktop graphic plotters that produce color drawings on "A" and "B" size paper and vellum media were classified under subheading 9017.20.80, HTSUS, as other drawing, marking-out or mathematical calculating instruments. The plotters in HRL 952986 were described as being used for both CAD and color business graphics. See also, HRL 951366 dated April 9, 1992, and HRL 089222 dated September 10, 1991.

The pen plotter at issue is similar to those in HRL 952986. The pen plotter at issue does accommodates "A" and "B" size media, but this factor does not by itself determine classification. Like the plotters in HRL 952986, the pen plotter at issue is capable of use for both CAD and business graphics. Although you state that the pen plotter at issue is sold and used predominantly for ordinary business purposes, we are of the opinion that it is of the class of plotters which are capable of producing CAD graphics. Specifically, the submitted literature states that the comparable printers are "ideal for quick working drawings or small format final drawings in computer-aided design (CAD), or for technical graphics in manufacturing, testing, or research and development." Although the pen plotter at issue accommodates "A" and "B" size media, CAD graphics and technical graphics in manufacturing, testing, or research and development result in the classification of the pen plotter under subheading 9017.20.80, HTSUS.

HOLDING:

The pen plotter is classified under subheading 9017.20.80, HTSUS, as other drawing, marking-out or mathematical calculating instruments, which is dutiable at the Column 1 rate of 5.8 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

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