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 > 1996 HQ Rulings > HQ 734591 - HQ 951228 > HQ 951228

Previous Ruling Next Ruling
HQ 951228




JUNE 2, 1992

CLA-2:CO:R:C:M 951228 JAS

CATEGORY: CLASSIFICATION

TARIFF NO.: 9010.20.60, HTSUS

District Director of Customs
10 Causeway Street, Rm. 221
Boston, MA 0222-1052

RE: Step and Repeat Mounting Machine; SPEEDSTAR 166 Autostepper; Plate Imaging and Developing Machine; Photographic Apparatus; 8442.20.00, HTSUS; PRD 0401-92-100069

Dear Sir:

This is our decision on Application for Further Review of Protest No. 0401-92-100069, dated January 29, 1992, filed on behalf of Krause P.T.I. Inc., in connection with your action in liquidating an entry of an autostepper from Germany.

FACTS:

Submitted literature describes many step-and-repeat mounting machine models, among which is the SPEEDSTAR 166. This model is a type of photocomposing machine that makes printing plates on which the images are produced photographically. It essentially exposes previously produced negatives on printing plates. Utilizing a microprocessor the machine moves or "steps" the same or different positive or negative image numerous times on a single, light-sensitive plate so that the entire surface of the plate can be utilized. The exposed plates produced by this method are later developed and used in printing presses for packaging, magazines, periodicals, journals, labels, and other commercial printing applications.

The SPEEDSTAR 166 was entered under the duty-free provision for machinery, apparatus, and equipment for typesetting or composing by other processes, with or without founding device, in subheading 8442.20.00, Harmonized Tariff Schedule of the United States (HTSUS). Based on the importer's statement that the imported machine is a photocomposing machine, you liquidated the entry under the provision for other apparatus and equipment for photographic laboratories, in subheading 9010.20.60, HTSUS. - 2 -

ISSUE:

Whether the SPEEDSTAR 166 is photographic apparatus of heading 9010.

LAW AND ANALYSIS:

Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 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, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6.

The Explanatory Notes (ENs) constitute the Customs Cooperation Council's official interpretation of the Harmonized System. While not legally binding on the contracting parties, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise under the System. Customs believes the notes should always be consulted. See T.D. 89-80.

Initially, articles of chapter 90 are not covered by section XVI (which includes heading 8442). Section XVI, Note 1(m), HTSUS. Therefore, if the SPEEDSTAR 166 is provided for in heading 9010, or in any other provision of chapter 90, any discussion of heading 8442 would be moot.

Protestant maintains that the instant machine is not designed for laboratories, or for the projection of circuit patterns or for projection imaging. It is used in the printing industry for making printing plates.

Relevant ENs at p. 1237 indicate that heading 8442 excludes photographic cameras, photographic enlargers or reducers, photographic contact printers and similar photographic apparatus for preparing printing plates or cylinders. The notes refer this merchandise to chapter 90. We must therefore examine the phrase "similar photographic apparatus."

In the absence of contrary legislative intent, tariff terms are construed in accordance with their common and commercial meanings which are presumed to be the same. Various dictionaries agree that the term photography means "The art or process of producing images on sensitized surfaces by the action of light or more generally, of any form of radiant energy." The common meaning of a tariff term is always a matter of law. After - 3 -
reviewing numerous lexicographic sources and previous court cases, the Customs Court in St. Regis Paper Co., v. United States, 11 CIT 601 (1987), adopted the same broad definition in connection with its deliberations on the meaning of the provision in item 252.05, Tariff Schedules of the United States (TSUS), basic paper to be sensitized for use in photography. Finally, in a different context, the word "photographic" is defined for purposes of photographic or cinematographic goods of HTS chapter 37 as "relating to a process which permits the formation of visible images directly or indirectly by the action of light or other forms of radiation on sensitive surfaces."

We conclude from the above discussion that the machine in issue which images and develops printing plates performs a photographic function for tariff purposes. In so concluding, we note that the SPEEDSTAR has no optical elements nor is there any indication that it utilizes a contact type photocopying or thermocopying process as required for classification in heading 9009.

We have ruled previously that because the term laboratory is so broadly defined, heading 9010 is not restricted to photographic apparatus and equipment used in a particular place. See HQ 083123, dated December 18, 1989.

The machine in issue is apparatus and equipment for photographic laboratories of heading 9010. Actual classification is in subheading 9010.20.60, HTSUS. This precludes classification of the machine in heading 8442. Similar plate imaging and developing machines have been held to be so classified. See HQ 088649, dated May 28, 1991, and HQ 950665, dated January 10, 1992.

HOLDING:

The SPEEDSTAR 166 is provided for in heading 9010. It is classifiable in subheading 9010.20.60, HTSUS, as indicated.

The protest should be denied. A copy of this decision should be attached to the Customs Form 19 and mailed to the protestant as part of the notice of action on the protest.

Sincerely,

John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling

See also: