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HQ W967685




January 30, 2007

CLA-2 RR:CTF:TCM W967685 KBR

CATEGORY: CLASSIFICATION

TARIFF NO.: 9029.20.4080

Port Director
Bureau of Customs and Border Protection
1624 East Seventh Avenue, Suite 101
Tampa, FL 33605

RE: Protest 1801-05-100004; Race Timing System

Dear Port Director:

This is our decision on protest 1801-05-100004 filed by counsel on behalf of AMB Identification Timing US, Inc., (“AMB”), against your action regarding the classification, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), of a race timing system.

FACTS:

The entry under protest was made on January 20, 2004. The entry was liquidated on October 29, 2004, and this protest was timely filed on January 27, 2005. Consideration was also given to information provided in a meeting with representatives from the importer held on July 20, 2006, as well as additional submissions by the importer received by email dated July 31, 2006.

The article at issue is called by protestant a speed measurement system. The company web site refers to the article as a race timing system. The race timing system is comprised of three items:

Transponder: mounted in a vehicle and transmits a specific, unique identifying electrical signal. Detection Loop: a combination of small electronics, coaxial cable and wires which are buried below ground and measure whenever the vehicle with the transponder moves over the position where the loop is buried. The Detection Loop transmits the specific, unique, identifying electric signal via coaxial cable to the Decoder. Decoder: receives the signal from the Detection Loop, time stamps the signal and converts it for digital processing and sends the time-stamped signal to a computer.

The protestant states that certain importations may include other components such as a Track Side Unit, Central Data Processing Unit, and/or Timing Software. The protestant also states that the individual components of the race timing system may be imported separately. However, as this is a protest, we will only be considering the instant importation.

According to the importer’s additional submission of July 31, 2006, the instant importation (Invoice 54146) included:

4 Central Data Processing Units (CDPUs)
4 Timegear Software Packages
1 Additional Software Package
19 Track Side Units (including the Decoder) 2 Computer Keyboards
2 Computer Monitors
4 UPS Power Supplies
2 GPS Servers
4 Fiber Modems
4 Flightcase Housings
10 Decoders
Back Up Batteries
Cabling

The articles were entered under subheading 8543.89.9695, HTSUSA, as “[e]lectrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: [o]ther machines and apparatus: [o]ther: [o]ther: [o]ther: [o]ther: [o]ther.” Protestant believes the race timing system should be classified in subheading 9029.20.4080, HTSUSA, as “[r]evolution counters, production counters, taximeters, odometers, pedometers and the like; speedometers and tachometers, other than those of heading 9014 or 9015; stroboscopes; parts and accessories thereof: [s]peedometers and tachometers; stroboscopes: [o]ther speedometers and tachometers: [o]ther.”

ISSUE:

What is the classification under the HTSUSA of the race timing system?

LAW AND ANALYSIS:

Initially we note that the protest was timely filed (i.e., within 180 days after but not before the notice of liquidation; see 19 U.S.C. §1514 (c)(3)(A)) and the matters protested are protestable (see 19 U.S.C. §1514 (a)(2) and (5)).

Merchandise is classifiable under the HTSUS in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the remaining GRIs.

The HTSUS provisions under consideration are as follows:

8543 Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof:

Other machines and apparatus:

8543.89 Other:

Other:

Other:

8543.89.96 Other:

8543.89.9695 Other

9029 Revolution counters, production counters, taximeters, odometers, pedometers and the like; speedometers and tachometers, other than those of heading 9014 or 9015; stroboscopes; parts and accessories thereof:

Speedometers and tachometers; stroboscopes:

9029.20.40 Other speedometers and tachometers:

9029.20.4080 Other

The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System represent the official interpretation of the tariff at the international level. The ENs, although neither dispositive or legally binding, facilitate classification by providing 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, 54 Fed. Reg. 35127, 35128 (August 23, 1989).

CBP liquidated the race timing system in heading 8543, HTSUSA, as electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof. CBP has classified other articles which act as electrical converters to digital format in subheading 8543.89, HTSUSA. See HQ 957442 (March 10, 1995), HQ 083967 (June 21, 1989) (classifying the articles in subheading 8543.80, HTSUSA, which is now subheading 8543.89, HTSUSA).

However, heading 8543 is a so-called basket provision. As such, it is less precise than heading 9029. Therefore, classification in a so-called “basket provision,” is precluded by operation of GRI 1 if the subject merchandise is specifically described in another heading. See Apex Universal, Inc. v. United States, CIT Slip Op. 98-69 (May 21, 1998))(“Classification of imported merchandise in a basket provision is appropriate only when there is no tariff category that covers the merchandise more specifically [citations omitted]”).

Note 3 to chapter 90, HTSUSA, states that the provisions of note 4 to section XVI, HTSUSA, apply to chapter 90. Note 4 to section XVI provides as follows:

Where a machine (including a combination of machines) consists of individual components (whether separate or interconnected by piping, by transmission devices, by electric cables or by other devices) intended to contribute 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.

Protestant believes the race timing system should be classified in heading 9029, HTSUSA. The ENs for heading 9029 describe speed indicators and tachometers as:

(B) SPEED INDICATORS AND TACHOMETERS

These instruments differ from the revolution counters and production counters of Part (A) above in that they indicate the number of revolutions, speed, output, etc., per unit of time (e.g., revolutions per minute, miles per hour, kilometres per hour, metres per minute). They are usually mounted on vehicles (cars, motorcycles, bicycles, locomotives, etc.) or machines (motors, turbines, paper-making machines, printing machinery, textile machinery, etc.).

The speed indicators and tachometers classified here normally function on one of the following principles:

(1) Chronometric system.
The measuring mechanism is combined with a clock or watch movement. Sometimes the time is measured by means of a separate chronograph; in this case, the two instruments are classified in their appropriate headings. (2) Centrifugal system.
A vertical governor arm, held by a spring, rotates with the driving spindle. A pair of weights carried by the governor arm are thrown outwards by centrifugal force, so that the distance the governor arm is displaced is proportional to the speed. This displacement is transmitted to the instrument pointer. (3) Vibration system.
This type is used for high speed machines such as steam turbines, pumps, compressors, electric motors, etc. The mechanical resonance of vibrations of the frame or bearings of the machine cause graduated reeds to oscillate at a rate corresponding to the number of revolutions of the machine. (4) Magnetic (induction) system.
A system of permanent magnets rotating with the driving spindle generates eddy-currents in a disc of copper or aluminium placed in the magnetic field. This current is proportional to the rotating speed of the magnets. The disc is thus “ dragged ” or pulled round, but its rotation is retarded by a restraining spring. The disc is connected to a pointer indicating the speed. (5) Electrical systems.
These are either fitted with a photoelectric cell or operated by an impulse generator mounted on the machine.

Speed indicators and tachometers of this heading may be fixed or portable, simple or multi-function (e.g., maximum or minimum), differential (in which case they give the difference between two speeds as a percentage), combined with an adding counter or a time meter or graphical recording device, etc. The heading also covers certain instruments which simultaneously record speed, mileage, time in motion and at a standstill, etc.

The system is a combination of machines consisting of individual components intended to contribute to a clearly defined function. Pursuant to Note 3, the system may be classified pursuant to that function. The instant system requires several separate components which communicate with each other to calculate speed and time. One component is mounted in the car. One component is embedded in the track. A third component is in a control booth or technical area. The components of the instant race timing system are imported together to act in conjunction to function as a race timing system. Therefore, we find that the instant race timing system qualifies under Chapter 90, Note 3 as a functional unit.

The web site describes the function of the system as “transponder timing system eliminates arguments over inaccurate hand-scored results, while providing racers with race data such as individual laptimes, lap charts and a history of their results.” The website also states that users “rely on AMB timing systems for their timing and scoring needs. One of the major reasons they trust AMB for their results is that with the system, one operator can manage timekeeping and scoring for an entire event.” Further benefits are listed as: “Live Race Results, Individual Laptimes and more”, “In-car Laptime/Car Position Displays”, and “Online Registration and Results Posting”.

The system is described as providing “accurate, live split time, pit speeds, speed traps, race results, driver identification and more”. “Special sensors along pit row track the speed of each car ensuring everyone is obeying the pit speed rules.” “In addition to providing times to the 10,000th of a second, the [Indy Racing League] provides live split times and speed traps from ten detection points around the track.” “Like NASCAR, the IRL uses the TranX Pro Pit Speed system to reduce speeding in pit lane.” Therefore, a function of the system is to measure the speed of the vehicle to ensure it is not exceeding a maximum set for portions of the race course.

The website describes how the transponder works stating:

It’s simpler than you think. With each racer having an individual Personal Transponder mounted on their racing vehicle, they are scored automatically every time they pass over the start/finish line. Each Personal Transponder has a unique code, which identifies that particular driver/racer. The Windows-based race timing software keeps track of the results live throughout each race. The software also tracks each driver’s individual laptimes, which can be provided on scoreboards during practice, qualifying or races and are available for printing after the race.

According to the descriptions above, we find that the system measures the time the vehicle travels between the measuring positions. This allows for a calculation to be made of the average speed of the vehicle between those points. Although the system does not measure the actual speed of the vehicle at any particular place or time, speed by definition is only a measurement of distance over time. Therefore, we find that the AMB racing system is classifiable in heading 9029, specifically in subheading 9029.20.4080, HTSUSA, as “[r]evolution counters, production counters, taximeters, odometers, pedometers and the like; speedometers and tachometers, other than those of heading 9014 or 9015; stroboscopes; parts and accessories thereof: [s]peedometers and tachometers; stroboscopes: [o]ther speedometers and tachometers: [o]ther.”

HOLDING:

By application of Note 3 to Chapter 90, the race timing system by AMB is classified in heading 9029. It is provided for in subheading 9029.20.4080, HTSUSA, as “[r]evolution counters, production counters, taximeters, odometers, pedometers and the like; speedometers and tachometers, other than those of heading 9014 or 9015; stroboscopes; parts and accessories thereof: [s]peedometers and tachometers; stroboscopes: [o]ther speedometers and tachometers: [o]ther.” The 2004 column one, general rate of duty rate is free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUSA and the accompanying duty rates are provided on the World Wide Web at www.usitc.gov/tata/hts.

You are instructed to GRANT the protest. In accordance with the Protest/Petition Processing Handbook (CIS HB, January 2002, pp. 18 and 21), you are to mail this decision, together with the CBP Form 19, to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry or entries in accordance with the decision must be accomplished prior to mailing the decision.

Sixty days from the date of the decision, the Office of Regulations and Rulings will make the decision available to CBP personnel, and to the public on the CBP Home Page on the World Wide Web at www.cbp.gov, by means of the Freedom of Information Act, and other methods of public distribution.

Sincerely,

Myles B. Harmon, Director
Commercial and Trade Facilitation Division

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