United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1995 HQ Rulings > HQ 955750 - HQ 955963 > HQ 955750

Previous Ruling Next Ruling
HQ 955750





January 23, 1995

CLA-2 CO:R:C:M 955750 RFA

CATEGORY: CLASSIFICATION

TARIFF NO.: 9031.80.00; 8471.91.80, 8471.92.30-8471.92.34; 8521.10.60, 8525.30.90

Mr. John N. Politis, Esq.
Politis, Pollack & Doram
3255 Wilshire Blvd.
Suite 1688
Los Angeles, CA 90010

RE: Trackeye Automated Motion Analysis System; Functional Unit; Image Work Station (IWS); Film Scanner; Personal Computer (PC); High Resolution Monitor; Video Cassette Recorder (VCR); Laser Printer; Optical appliances and instruments; Subsidiary Purpose; Functional Units; Additional U.S. Note 3 to Chapter 90; HQs 088941, 953116 and 955230; NY 889158, modified

Dear Mr. Politis:

This is in response to your letter dated January 18, 1994, requesting reconsideration of NY 889158, dated August 31, 1993, concerning the tariff classification of the Trackeye Automated Motion Analysis System under the Harmonized Tariff Schedule of the United States (HTSUS). In preparing our ruling, we considered arguments made in our meeting on July 6, 1994, as well as your supplemental submission made on October 14, 1994. Pursuant to section 625, Tariff Act of 1930 (19 U.S.C. 1625), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993) (hereinafter section 625), notice of the proposed modification of NY 889158 was published December 21, 1994, in the Customs Bulletin, Volume 28, Number 51. No comments were received in response to this notice.

FACTS:

The Trackeye Automated Motion Analysis System (Trackeye system), is a completely automated system designed to permit analysis of motion variables such as position, velocity, acceleration, angle and angular velocity. It consists of the following components: an image work station (IWS); a high resolution linear array film scanner; a personal computer (PC) with a VGA monitor to display system status data; a 768 by 512 pixel, high resolution monitor; a video cassette recorder (VCR); and a dedicated 300-dot per inch (300 DPI) laser printer.

The IWS, a metal air conditioned cabinet, is preprogrammed to manipulate data and analyze targets. It contains all the control and analysis software and hardware in addition to 4 specially configured magnetic video discs, giving the IWS a capacity of just over 4 Giga Bytes. The film scanner uses a charged-coupled device (CCD) high resolution linear array which has the capacity to scan up to 1,000 feet of standard 16mm and 35mm film, color or black and white (though Trackeye digitizes only in black and white). The personal computer, which contains a 486 processor with an 80 MB hard disc and 4 MB internal memory, forms the main interface and allows the operator to access all parts of the Trackeye system via a mouse and menu selections. The high resolution monitor displays the menu options and all animated and graphical data.

ISSUE:

What is the classification of the Trackeye Automated Motion Analysis System components when entered together or separately under the HTSUS?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.

The Trackeye system consists of an IWS, a linear array film scanner, a PC with a VGA monitor, a high resolution monitor, a VCR, and a laser printer. Note 3 to Chapter 90, HTSUS, states that: "[t]he provisions of note 4 to section XVI apply to this chapter." Note 4 to section XVI provides as follows:

Where a machine (including a combination of machines) consists of individual components . . . intended to contribute together to a clearly defined function covered by one of the headings in chapter 84 or chapter 85, then the whole falls to be classified in the heading appropriate to that function.

The Trackeye system meets the definition of a functional unit because it consists of individual components intended to contribute together to a clearly defined function of analyzing motion variables such as position, velocity, acceleration, angle and angular velocity.

In NY 889158, dated August 31, 1993, the Area Director of Customs, New York Seaport, classified the Trackeye system as other optical measuring and checking instruments under subheading 9031.40.00, HTSUS. To classify merchandise as an "optical appliance" or an "optical instrument", it must meet the requirements of Additional U.S. Note 3 to chapter 90, HTSUS, which states as follows:

For the purposes of this chapter, 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 for some other subsidiary purpose.

You agree that the complete system is provided for under heading 9031, HTSUS. However, you claim that any optics which are contained within the system are subsidiary and that the merchandise is classifiable under subheading 9031.80.00, HTSUS, as other measuring and checking instruments.

A tariff term that is not defined in the HTSUS or in the Harmonized Commodity Description and Coding System Explanatory Notes (ENs), which constitute the Customs Cooperation Council's official interpretation of the HTSUS, is construed in accordance with its common and commercial meaning. Nippon Kogaku (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).

In HQ 088941, dated January 16, 1992, Customs, citing Webster's II New Riverside University Dictionary (1984),p. 1155, defined "subsidiary" as "[s]erving to supplement or assist . . . [s]econdary in importance: subordinate." Customs further stated that the "[t]he meaning of 'subsidiary' has nothing to do with the amount of time optics are used in the overall use of a device, but it relates more to the type of task which the optics perform when being used in the operation of the device." See also HQ 955230, dated July 12, 1994.

The issue to be determined is whether the optics in the Trackeye system are subsidiary to the actual function of measuring or checking being performed by the merchandise. The merchandise measures and analyzes motion variables from images which are downloaded from a VCR or film scanner. The optics contained within the Trackeye system are in the film scanner. Because the optics are not involved in the measuring or checking function, we find that it is subsidiary to the function of the Trackeye system. Therefore, the Trackeye system is not classifiable as other optical measuring or checking instruments in subheading 9031.40.00, HTSUS. It is provided for under subheading 9031.80.00, HTSUS, as other measuring and checking instruments. Based upon the above analysis, NY 889158 should be modified.

You also requested that Customs determine the classification of the merchandise of the components if they are entered separately. You claim that the IWS is classifiable under heading 8471, HTSUS, as an automatic data processing (ADP) machine. In order to be classified as an ADP machine, merchandise must meet the criteria in Legal Note 5 to Chapter 84, HTSUS, which provides as follows:

(A) For purposes of heading 8471, the expression "automatic data processing machines" means:

(a) Digital machines, capable of (1) storing the processing program or programs and at least the data immediately necessary for execution of the program; (2) being freely programmed in accordance with the requirements of the user; (3) performing arithmetical computations specified by the user; and, (4) executing, without human intervention, a processing program which requires them to modify their execution, by logical decision during the processing run. . . .

Heading 8471 does not cover machines incorporating or working in conjunction with an automatic data processing machine and performing a specific function. Such machines are classified in the headings appropriate to their respective functions or, failing that, in residual headings.

The IWS does not meet the definition of an ADP machine because it is a dedicated processor which cannot be freely programmed to accept other programs. It works with a PC to perform the specific function of measuring or analyzing motion variables such as position, velocity, acceleration, angle and angular velocity. Based upon Legal Note 5 to Chapter 84, HTSUS, the IWS which is a dedicated processor, should be classified in the heading appropriate to its respective function of measuring. Therefore, the IWS is classifiable under subheading 9031.90.60, as parts of other measuring or checking instruments. The general, column one rate of duty is 4.3 percent ad valorem.

The personal computer is classifiable under subheading 8471.91.80, HTSUS, which provides for: "[a]utomatic data processing machines and units thereof;. . . : [o]ther: [d]igital processing units, whether or not entered with the rest of a system . . . : [o]ther. . . ." The general, column one rate of duty is 3.5 percent ad valorem.

The high resolution monitor is classifiable under subheading 8471.92.30, HTSUS, through subheading 8471.92.34, HTSUS, which provides for display units, depending on whether or not it contains a color cathode-ray tube.

The laser printer is classifiable under subheading 8471.92.36, HTSUS, which provides for: "[a]utomatic data processing machines and units thereof;. . . : [o]ther: [i]nput or output units . . . : [o]ther: [p]rinter units: [a]ssembled units incorporating at least the media transport, control and print mechanisms: Laser: [c]apable of producing more than 20 pages per minute. . . ." The general, column one rate of duty is 3 percent ad valorem.

Customs has previously classified CCD scanners, like the film scanner under subheading 8525.30.90, HTSUS, which provides for other television cameras. The general, column one rate of duty is 3.8 percent ad valorem. See HQ 953116, dated October 6, 1993.

The VCR is classifiable under subheading 8521.10.60, HTSUS, which provides for: "[v]ideo recording or reproducing apparatus, whether or not incorporating a video tuner: [m]agnetic tape-type: [c]olor, cartridge or cassette type: [o]ther. . . ." The general, column one rate of duty is 3.1 percent ad valorem.

HOLDING:

The Trackeye system is classifiable under subheading 9031.80.00, HTSUS, which provides for: "[m]easuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter . . . : [o]ther instruments, appliances and machines . . . ." The general, column one rate of duty is 4.3 percent ad valorem.

Components of the Trackeye system entered separately are classified in their respective headings as listed above.

NY 889158, dated August 31, 1993, is hereby modified. In accordance with section 625, this ruling will become effective 60 days after its publication in the Customs Bulletin. Publication of rulings or decisions pursuant to section 625 does not constitute a change of practice or position in accordance with section 177.10(c)(1), Customs Regulations [19 CFR 177.10(c)(1)].

Sincerely,

John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling

See also: