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HQ 958521




February 1, 1996

CLA-2 RR:TC:MM 958521 LTO

CATEGORY: CLASSIFICATION

TARIFF NO.: 9031.40.90

Port Director
U.S. Customs Service
610 S. Canal Street
Chicago, Illinois 60607

RE: Protest 3901-95-101024; Mounting Units for flexographic printing plates; heading 8443; section XVI, note 1(m); chapter 90, additional U.S. note 3 ("optical"); U.S. v. Corning Glass Works ("check"); HQs 087455, 087600, 089928, 950196, 952297, 954117

Dear Port Director:

The following is our decision regarding Protest 3901-95-101024, which concerns the classification of mounting units for flexographic printing plates under the Harmonized Tariff Schedule of the United States (HTSUS). The subject merchandise was entered on February 14, 1994, and the entry was liquidated on February 24, 1995. The protest was timely filed on May 5, 1995.

FACTS:

The articles in question are mounting units for flexographic printing plates (referred to as "Cobra Narrow Web Mounting Units" or the "Cobra Mounting System"). The mounting units insure that the printing plates have been mounted "in-register" properly. If they are not properly mounted, the finished product produced by the printing press is of no commercial value.

The mounting units insure that the printing plates are correctly aligned by using what is referred to as a microdot system. The units use a bank of up to eight video cameras, which allow up to four printing plates to be aligned and mounted "in-register" across the plate cylinder (two cameras per plate). Each camera can be selected and - 2 -
controlled from the system at the requirement of the operator.

In operation, two microdots (0.25 mm/0.010 inches) are placed on the plate, usually along its center line. Circles (30 mm/1.5 inches) are generated on the monitor screen of the mounting unit. The microdots also appear, greatly magnified (90- to 140-times microdot magnification), on the screen. The operator locates the plate under the pair of cameras and, by adjusting the plate, insures that the microdot is in the center of the generated circle (and therefore, that the plate is correctly aligned before the printing process begins).

The mounting units were entered under subheading 8443.60.00, HTSUS, which provides for machines for uses ancillary to printing. They were classified upon liquidation under subheading 9031.40.80, HTSUS, which provides for other optical measuring or checking instruments.

ISSUE:

Whether the mounting units for flexographic printing plates are classifiable as machines for uses ancillary to printing under heading 8443, HTSUS, or as measuring or checking instruments, not specified or included elsewhere in chapter 90, under heading 9031, HTSUS.

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 (ENs) constitute the official interpretation of the Harmonized System. While not legally binding, and therefore not dispositive, 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 (August 23, 1989).

The headings under consideration are as follows:

8443 Printing machinery; machines for uses ancillary to printing . . .

9031 Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter . . .

Note 1(m) to section XVI, HTSUS, states that the section does not include articles of chapter 90, HTSUS. Thus, if the mounting units for flexographic printing plates are classifiable under heading 9031, HTSUS, they cannot be classified under heading 8443, HTSUS, a section XVI heading.

In HQ 952297, dated July 30, 1993, this office classified the "Ledascan" System, which was used with web-feed presses and document conveyors, as an optical checking instrument under subheading 9031.40, HTSUS. The system was classified as a "checking" instrument because it was designed to check the print quality of printed numbers and to verify the accuracy of printed bar codes. It was classified as an "optical" checking instrument because it used eight charge-coupled device (CCD) cameras and a fiber optic cable in the performance of its checking function. Similarly, the mounting units are also classifiable under subheading 9031.40, HTSUS.

In United States v. Corning Glass Works, 66 CCPA 25, 27, 586 F.2d 822, 825 (1978), the Court of Customs and Patent Appeals, quoting Webster's Third New International Dictionary, pg. 381 (1971), stated:

"Check" is defined as "to inspect and ascertain the condition of especially in order to determine that the condition is satisfactory;
*** investigate and insure accuracy, authenticity, reliability, safety, or satisfactory performance of ***; to investigate and make sure about conditions or circumstances ***."

It is our opinion that, based on the above definition, which has been cited many times by this office (see, e.g., HQ 087455, dated October 2, 1990; HQ 087600, dated December 13, 1990; HQ 089928, dated November 6, 1991; HQ 950196, dated January 8, 1992; and HQ 952297), the mounting units for flexographic printing plates do, in fact, perform a "checking" function. The mounting units are designed to inspect the printing plates to insure that they are accurately and reliably aligned. If the plates are not so aligned, the finished product produced by the printing press is of no commercial value.

Like the optical elements found in the "Ledascan" system, the mounting units use a bank of up to eight video cameras which are necessary to the performance of the "checking" function. The video cameras allow up to four printing plates to be aligned and mounted "in-register" across the plate cylinder (two cameras per plate). In operation, two microdots are placed on the plate, usually along its center line. The cameras display the microdots on the monitor screen. Circles are also generated on the screen. The operator locates the plate under the pair of cameras and, by adjusting the plate, insures that the microdot is in the center of the generated circle (and - 4 -
therefore, that the plate is correctly aligned before the printing process begins).
Accordingly, the mounting units are classifiable as optical checking instruments under subheading 9031.40, HTSUS, specifically under subheading 9031.40.90, HTSUS. See Additional U.S. Note 3 to chapter 90, HTSUS (optical appliances and optical instruments). For another ruling relating to the classification of an optical checking instruments, see HQ 954117, dated August 22, 1994 (concerning a laser-based system that identified defects in flat, homogenous products).

HOLDING:

The mounting units for flexographic printing plates are classifiable under subheading 9031.40.90, HTSUS.

The protest should be DENIED. In accordance with section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, this decision, together with the Customs Form 19, should be mailed by your office to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to the mailing of the decision. Sixty days from the date of the decision the Office of Regulations and Rulings will take steps to make the decision available to Customs personnel via the Customs Rulings Module in ACS and the public via the Diskette Subscription Service, Freedom of Information Act and other public access channels.

Sincerely,

John Durant, Director

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