CLA-2 RR:CR:GC 964347 GOB
Port Director
U.S. Customs Service
200 E. Bay Street
Charleston, SC 29401
RE: Printer/Plotters; Protest 1601-00-100022
Dear Sir:
This is our decision regarding Protest 1601-00-100022, filed on behalf of Hewlett-Packard Company (“protestant”) concerning the classification, under the Harmonized Tariff Schedule of the United States (“HTSUS”), of certain printer/plotters.
FACTS:
The file reflects the following. The 17 entries at issue were filed between February 1, 1999 and March 29, 1999. The entries were liquidated between December 17, 1999 and February 11, 2000. The protest was filed on February 15, 2000.
The merchandise at issue consists of Hewlett-Packard printer/plotters in the following series: Design Jet 200, 300, 400, 600, 700, 2000, and 3000.
The merchandise at issue was entered under subheading 8471.60.54, HTSUS, as: “Automatic data processing machines and units thereof ... : Input or output units ... : Other: ... Printer units: Assembled units incorporating at least the media transport, control and print mechanisms: ... Ink jet.” The entries were liquidated under subheading 9017.20.70, HTSUS, as: “Drawing, marking-out or mathematical calculating instruments ... not specified or included elsewhere in this chapter ... : ... Other drawing, marking-out or mathematical calculating instruments: ... Plotters.”
ISSUE:
What is the tariff classification of the HP Design Jet printers?
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 (“GRI’s”). 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 GRI’s may then be applied.
The Harmonized Commodity Description and Coding System Explanatory Notes (“EN’s”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the EN’s 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:
8471 Automatic data processing machines and units thereof ... :
8471.60 Input or output units, whether or not containing storage units in the same housing:
Other:
Printer units:
Assembled units incorporating at least the media transport, control and print mechanisms:
8471.60.54 Ink Jet.
* * * * * *
9017 Drawing, marking-out or mathematical calculating instruments ... not specified or included elsewhere in this chapter ... :
9017.20 Other drawing, marking-out or mathematical calculating instruments:
9017.20.70 Plotters.
Heading 8471, HTSUS, is governed by the terms of Legal Note 5 to Chapter 84, HTSUS, which provides, in relevant part:
(B) Automatic data processing machines may be in the form of systems consisting of a variable number of separate units. Subject to paragraph (E) below, a unit is to be regarded as being a part of a complete system if it meets all the following conditions:
(a) It is of a kind solely or principally used in an automatic data processing system;
(b) It is connectable to the central processing unit either directly or through one or more other units; and
(c) It is able to accept or deliver data in a form (codes or signals) which can be used by the system.
* * * * * *
(D) Printers, keyboards, X-Y coordinate input devices and disk storage units which satisfy the conditions of paragraphs (B)(b) and (B)(c) above, are in all cases to be classified as units of heading 8471.
(E) Machines performing a specific function other than data processing and incorporating or working in conjunction with an automatic data processing machine are to be classified in the headings appropriate to their respective functions or, failing that, in residual headings.
We find that the subject printers meet the requirements of Legal Note 5(D) to Chapter 84 in that they satisfy the conditions of paragraphs (B)(b) and (B)(c) of Note 5, i.e., the printers are connectable to the central processing unit either directly or through one or more other units; and they are able to accept or deliver data in a form which can be used by the system.
The printers are not excluded from heading 8471 by Note 5(E), that is, they are not described as performing a specific function other than data processing. The subject printers are neither instruments nor apparatus for the specifically designed function of drawing. They are capable of printing and plotting, and can produce graphic elements including shading and area fills. The printers process data sent to them from other ADP units of text, created images or designs, and print such data in a range of formats.
Therefore, we determine that the subject printer/plotters are provided for in heading 8471, HTSUS, and are classified in subheading 8471.60.54, HTSUS, as: “Automatic data processing machines and units thereof ... : Input or output units ... : Other: ... Printer units: Assembled units incorporating at least the media transport, control and print mechanisms: ... Ink jet.” For a similar ruling, see HQ 962479 dated March 12, 2001.
HOLDING:
As detailed above, the subject printer/plotters are classified in subheading 8471.60.54, HTSUS, as: “Automatic data processing machines and units thereof ... : Input or output units ... : Other: ... Printer units: Assembled units incorporating at least the media transport, control and print mechanisms: ... Ink jet.”
You are instructed to GRANT 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.treas.gov, by means of the Freedom of Information Act, and other methods of public distribution.
Sincerely,
John Durant, Director
Commercial Rulings Division