CLA-2 CO:R:C:M 950062 KCC
Mr. Philip Kwok
NNR Aircargo Service (USA) Inc.
Hook Creek Blvd. & 145th Ave.
Unit B-3 East
Valley Stream, New York 11581
RE: Video Editor; GRI 1; EN 85.43; EN 84.79; individual
function; 084703; heading 9010; EN 90.10
Dear Mr. Kwok:
This is in response to your letter dated July 15, 1991, to
Customs in New York, on behalf of Tamron Industries Inc.,
regarding the tariff classification of Fotovix Video Editor II
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). Your letter was forwarded to this office for
a reply.
FACTS:
The Fotovix Video Editor II is used for video image editing.
It has a "Preset Frame Mode" that allows a choice of frame
sizes, a "Free Frame Mode" that allows freedom in framing at any
part of the image with any aspect ratio, using two joy-sticks
knobs, a "Masking Mode" that allows masking areas inside or
outside the frame, a "Pointer" that allows highlighting of a
specific part of the image on the screen, and a "Fade Mode" that
allows fade-in and fade-out effects as desired.
ISSUE:
What is the proper tariff classification of the Fotovix
Video Editor II under the HTSUSA?
LAW AND ANALYSIS:
The classification of merchandise under the HTSUSA is
governed by the General Rules of Interpretation (GRI's). GRI 1,
HTSUSA, states in part that "for legal purposes, classification
shall be determined according to the terms of headings and any
relative section or chapter notes...." The competing headings in
this case are headings 8543 and 9010, HTSUSA. The headings
describe:
8543 Electrical machines and apparatus, having
individual functions, not specified or
included elsewhere in this chapter; parts
thereof...
8543.80.90 Other machines and apparatus...Other
* * * * * * * * * * * *
9010 Apparatus and equipment for photographic
(including cinematographic) laboratories
(including apparatus for the projection of
circuit patterns on sensitized semiconductor
materials), not specified or included
elsewhere in this chapter; negatoscopes;
projection screens; parts and accessories
thereof...
9010.20.60 Other apparatus and equipment for
photographic (including cinematographic)
laboratories; negatoscopes...Other
Heading 8543, HTSUSA, provides for electrical machines and
apparatus which possess an individual function and which are not
included elsewhere in this chapter. Explanatory Note 85.43 (EN)
of the Harmonized Commodity Description and Coding System
(HCDCS), states that "[t]his heading covers all electrical
appliances and apparatus, not falling in any other heading of the
Chapter, nor covered more specifically by a heading of any other
Chapter of the Nomenclature, nor excluded by the operation of a
Legal Note to Section XVI or this Chapter." HCDCS, EN 85.43,
Vol. 4, p. 1401. The Explanatory Notes, although not
dispositive, are to be looked to for proper interpretation of the
HTSUSA. 54 Fed. Reg. 35127, 35128 (August 23, 1989). These
components are electrical apparatus which do not fall within any
other provision nor are they excluded by any legal note.
EN 85.43 also states that "[t]he electrical appliances and
apparatus of this heading must have individual functions."
Individual function is defined in Explanatory Note 84.79.
Section (a) to EN 84.79 states that the following have an
individual function: "[m]echanical devices, with or without
motors or other driving force, whose function can be performed
distinctly from and independently of any other machine or
appliance." HCDCS, EN 84.79, Vol. 3, p. 1314.
We have previously held in Headquarters Ruling Letter (HRL)
084703 dated September 13, 1989, that a video special effect unit
capable of video editing and creating special effects on video
images such as enlarging, reducing or applying the images to
spheres and cylinders was classified under subheading
8543.80.90, HTSUSA. The Fotovix Video Editor II is similar to
the video special effect unit in HRL 084703. The Fotovix Video
Editor II is an electrical machine that possesses an individual
function. The Fotovix Video Editor II is a device whose function
is performed distinctly from and independently of any other
machines. It is a self contained unit where the commands are
given to edit a video image and the actual video image is edited.
This device operates in connection with a monitor which is used
to view the video image. However, the Fotovix Video Editor II
operates individually from the monitor. Therefore, it is
classifiable under subheading 8543.80.90, HTSUSA, which provides
for electrical machines possessing an individual function.
Heading 9010, HTSUSA, provides for equipment for
photographic laboratories, projection screens, and negatoscopes.
This heading includes such items as negatoscopes, machines used
in photographic and cinematographic laboratories to develop film,
dry film, printing film, cut film, retouch negatives, etc. HCDCS,
EN 90.10, Vol. 4, p. 1473, 1474. The Fotovix Video Editor II
does not satisfy the terms of this heading as it is not for use
in photographic laboratories, rather it is used for editing video
images. Accordingly, the Fotovix Video Editor II is not
properly classifiable within this heading.
HOLDING:
The Fotovix Video Editor II is properly classified under
subheading 8543.80.90, HTSUSA, which provides for "Electrical
machines and apparatus, having individual functions, not
specified or included elsewhere in this chapter; parts
thereof...Other machines and apparatus...Other."
Sincerely,
John Durant, Director
Commercial Rulings Division