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HQ 962652




February 1, 2001

CLA-2 RR: CR: GC 962652 TPB

CATEGORY: CLASSIFICATION

TARIFF NO.: 8525.30.90

Port Director
U.S. Customs Service
300 South Ferry Street
Terminal Island, CA 90731

RE: Protest 2720-98-100023; CCD Camera

Dear Port Director:

This is our decision with respect to Protest 2720-98-100023, filed by counsel on behalf of Toshiba America Electronic Components, Inc. (“Protestant”) concerning the classification of a certain charged couple device (“CCD”) camera under the Harmonized Tariff Schedule of the United States (“HTSUS”).

FACTS:

The subject entry was made on October 23, 1997, and was liquidated on December 5, 1997 under subheading 8525.30.9005, HTSUS. The protest was filed on March 4, 1998.

The protestant describes the camera as follows:

The CCD Camera Model VP-34012F-4/E5A, G is a camera with a charge coupled device for X-Ray TVThis TV camera has been developed especially for X-ray systems and used with X-ray I.I The camera is a device exclusively designed for operation with the X-Ray Image Intensifier, which was classified under 9022.11.00 (HQ 088755)The camera produces a black and white still video imageThe camera can act like an analog television camera at 30 images per secondLive Images are displayed on a standard video monitorThe camera has a video frame rate of 525 lines/59.4Hz for EIA TV systems and 625 lines/50Hz for CCIR TV systems.

The information submitted indicates that for the CCD camera to function, it must be mounted to the X-Ray Image Intensifier through screws and a mounting plate.

ISSUE:

What is the proper classification of the instant CCD Camera?

LAW AND ANALYSIS:

We note initially that the protest was timely filed under the statutory and regulatory provisions for protests, 19 U.S.C. 1514(c)(3)(A) and 19 CFR 174.12(e)(1).

Classification under the HTSUS is made in accordance with the General Rules of Interpretation (“GRIs”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied.

The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80.

The HTSUS provisions under consideration are as follows:

Apparatus based on the use of X-rays.

9022.90 Other, including parts and accessories: Other

8525 Transmission apparatus for radiotelephony, radiotelegraphy, radiobroadcasting, or television

8525.30 Television cameras:

8525.30.90 Other

8525.40 Still image video cameras and other video camera recorders:

8525.40.40 Digital still image video camera

The protestant argues that since the CCD camera is exclusively used with the X-Ray Image Intensifier System and cannot function independently of that machine, it should be classified under subheading 9022.90.60, HTSUS, as a “part” or “accessory” of other apparatus based on the use of X-rays.

In the alternative, if the CCD camera is precluded from classification under Chapter 90 by Legal Note 1(h) as a still image video camera [or] other video camera recorder(heading No. 8525), protestant contends that the good should be classified under subheading 8525.40.40, HTSUS, Digital still image video cameras.

As to whether the CCD camera is a “part” of the X-Ray Image Intensifier, one line of cases has held that an article is a part for tariff purposes if it serves a useful function to the main article so that it may in some way contribute to the safe or efficient operation of that article. Beacon Cycle & Supply Co., Inc. v. United States, 81 Cust. Ct. 46, C.D. 4764 (1978). As a corollary to this principle, articles have been held to be parts of other articles if their presence is required by law, either for safety reasons or otherwise. The American Schack Company, Inc. v. United States, 1 CIT 1 (1980). Under another line of cases, articles are regarded as parts if they are necessary to the completion of the article with which used, that is, if they are integral constituent or component parts without which the parent article cannot function as that article. Clipper Belt Lacer Co., Inc. v. United States, 738 F.Supp. 528 (CIT 1990).

In HQ 087704, September 27, 1990, this office considered the classification of “accessories” under the HTSUS and stated as follows:

The term “accessory” is not defined in either the tariff schedule or the Explanatory Notes. An accessory is generally an article which is not necessary to enable the goods with which it is used to fulfill their intended function. An accessory must be identifiable as being intended solely or principally for use with a specific article. Accessories are of secondary importance, not essential in and of themselves. They must, however, somehow contribute to the effectiveness of the principal article (e.g., facilitate the use or handling of the principle article, widen the range of its uses, or improve its operation).

Based upon the definitions of “parts” and “accessories” as set out by relevant case law and HQ 087704, it is the belief of this office that the CCD camera falls within the definition of an “accessory” to the X-Ray Image Intensifier, since its purpose is not to contribute to the safe or efficient operation of the “parent” device, nor is its use with the “parent” device required by law or necessary for the “parent” device to function. Rather, its use in conjunction with the X-Ray Image Intensifier clarifies the images that the X-ray machine has already produced.

Chapter 90 Note 2(a), HTSUS, provides that parts and accessories which are goods included in any of the headings of this Chapter or of Chapter 84, 85 or 91 are in all cases to be classified in their respective headings.

CCD cameras are within a class or kind of merchandise classified, in heading 8525, HTSUS, in pertinent part as television cameras, see HQ 953116, 954725, 954726, & 9547277, all dated August 17, 1993; HQ 956161, dated April 5, 1994; HQ 957722, dated May 12, 1995.

The CCD camera in question is an accessory to the X-Ray Image Intensifier that is used solely or primarily with that device. The camera itself is classifiable under subheading 8525.30, HTSUS, and thus is precluded from classification in Chapter 90 by Note 2(a) of that chapter. The information provided by the protestant indicates that while the camera has significant still image/image hold capabilities, it can act like an analog television camera at 30 images per second.

Based upon this information, it is our determination that the CCD camera is classifiable under subheading 8525.30.90, HTSUS.

HOLDING:

As noted above, the subject CCD camera (Model VP-34012F-4/E5A, G) is classified in subheading 8525.30.90, HTSUS.

You are instructed to DENY the protest.

In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, you are to mail this decision, together with the Customs Form 19, 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 mailing of the decision. Sixty days from the date of the decision the Office of Regulations and Rulings will make the decision available to Customs personnel, and to the public on the Customs Home Page on the World Wide Web at www.customs.gov, by means of the Freedom of Information Act, and other methods of public distribution.

Sincerely,

John Durant, Director

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