CLA-2 OT:RR:CTF:TCM H219316 EGJ
Mr. Dennis J. Riley
Elliott, Bray & Riley
1225 I Street NW
Suite 400
Washington, D.C. 20005-3914
RE: Revocation of HQ 952499, dated March 26, 1993, NY 881722, dated January 26, 1993, and NY H80308, dated June 5, 2001; Classification of Components for Data Recorders
Dear Mr. Riley:
This is in reference to Headquarters Ruling Letter (HQ) 952499, dated March 26, 1993, issued to Sonceboz Corporation (Sonceboz), concerning the tariff classification of two types of drive assemblies for use in data recorders under the Harmonized Tariff Schedule of the United States (HTSUS). In that ruling, U.S. Customs and Border Protection (CBP) classified the subject merchandise in heading 9033, HTSUS, which provides for parts and accessories for machines of Chapter 90. We have reviewed HQ 952499 and find it to be in error. For the reasons set forth below, we hereby revoke HQ 952499 and two other rulings with substantially similar merchandise: New York Ruling Letter (NY) 881722, dated January 26, 1993, and NY H80308, dated June 5, 2001.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. §1625(c)(1)), as amended by section 623 of Title VI, notice of the proposed revocation was published on April 22, 2015, in the Customs Bulletin, Volume 49, No. 16. CBP received no comments in response to this notice.
FACTS:
The articles in question are two types of drive assemblies for use in data recording instruments. The first, the CDS 820, is a circular drive assembly that consists of an electric motor, microprocessor-based control circuit, plastic housing, mounting plate, hub, chart paper mounting plate and circular chart paper. The second, the 420, is a strip drive assembly that consists of a metal housing on which rests a flat, rectangular metal plate, as well as two plastic spools, on either end, which hold graphic recording paper.
The assemblies are mounted into various pen-based recording instruments used to monitor variable factors, such as, temperature, pressure, flow rate, etc. They can be inserted into data recorders within barographs, hydrographs, medical apparatus and other such measuring instruments. A barograph measures atmospheric pressure and a hydrograph records seasonal variation changes in a body of water. There are four classes of drive assemblies: (1) spring wound drives; (2) pneumatic drives; (3) battery quartz-electric drives; and (4) A.C. electric drives. Below are pictures of the data recorders into which the chart drive assemblies will be installed after importation:
ISSUE:
Are these components of data recorders classifiable under heading 9031, HTSUS, as parts of measuring or checking instruments, or under heading 9033, HTSUS, as parts (not specified or included elsewhere) for machines, appliances, instruments or apparatus of chapter 90?
LAW AND ANALYSIS:
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 2 through 6 may then be applied in order.
The HTSUS provisions at issue are as follows:
9031 Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors; parts and accessories thereof…
* * *
9033 Parts and accessories (not specified or included elsewhere in this chapter) for machines, appliances, instruments or apparatus of chapter 90…
* * *
Note 2 to Chapter 90 states that:
Subject to note 1 [of this chapter], parts and accessories for machines, apparatus, instruments or articles of this chapter are to be classified according to the following rules:
(a) Parts and accessories which are goods included in any of the headings of this chapter or of chapter 84, 85 or 91 (other than heading 8487, 8548 or 9033) are in all cases to be classified in their respective headings;
(b) Other parts and accessories, if suitable for use solely or principally with a particular kind of machine, instrument or apparatus, or with a number of machines, instruments or apparatus of the same heading (including a machine, instrument or apparatus of heading 9010, 9013 or 9031) are to be classified with the machines, instruments or apparatus of that kind.
(c) All other parts and accessories are to be classified in heading 9033.
* * *
Heading 9031, HTSUS, covers measuring and checking instruments. The term “checking” is not defined in the HTSUS. To ascertain the common meaning of a term, a court may consult “dictionaries, scientific authorities, and other reliable information sources” and “lexicographic and other materials.” C.J. Tower & Sons v. United States, 673 F.2d 1268, 1271 (C.C.P.A. 1982).
In United States v. Corning Glass Works, the U.S. Court of Customs and Patent Appeals (CCPA) (predecessor to the U.S. Court of Appeals for the Federal Circuit) defined the terms of “optical measuring or checking instruments,” which was the superior heading to items 710.86-710.90 of the Tariff Schedule of the United States (TSUS)(predecessor to the HTSUS). 66 C.C.P.A. 25 (1978). The CCPA stated that the term “check” meant “to inspect and ascertain the condition of especially in order to determine that the condition is satisfactory.” Id. at 27 (citing Webster’s Third New International Dictionary 381 (1971)). The CCPA further stated that “applying that definition, ‘checking instruments’ clearly and unambiguously encompasses machines…that carry out steps in a process for inspecting… ‘Checking’ … [is] broad enough to include egg candling (i.e., viewing eggs against a light to detect staleness, blood clots, fertility, and growth) machines.” Id. at 27 (citing Bruce Duncan Co., Inc., a/c Staalkat of America, Inc. v. United States, 67 Cust. Ct. 430 (1971)).
Decisions by the courts interpreting nomenclature under the HTSUS' predecessor tariff code, the TSUS, are not deemed dispositive under the HTSUS. However, on a case-by-case basis, such decisions should be deemed instructive in interpreting the HTSUS, particularly where the nomenclature previously interpreted in those decisions remains unchanged and no dissimilar interpretation is required by the text of the HTSUS. Omnibus Trade and Competitiveness Act of 1988, Public Law 100-418, Aug. 23, 1988, 102 Stat. 1107, 1147; H.R. Rep. No. 576, 100th Cong., 2d Sess. 549-550 (1988); 1988 U.S.C.C.A.N. 1547, 1582-1583. In this instance, we find instructive the discussion of the court in United States v. Corning Glass Works on the meaning of the term “checking instruments.”
As stated above, heading 9031, HTSUS, provides for measuring or checking instruments. Data recorders print out information for different types of devices. The printouts enable a person to inspect the data from these devices. The data recorders into which the subject chart drive assemblies will be installed include barographs and hydrographs. Barographs provide information on atmospheric pressure; its data recorder prints out readings of atmospheric pressure for inspection. Hydrographs provide information on seasonal variations in levels in a body of water; its data recorder prints out this information for inspection. The data recorders into which these chart drive assembles will be installed, therefore, carry out steps in a process for inspecting.
As such, these data recorders satisfy the definition of checking instruments set forth in Corning Glass Works. Id. at 27. Furthermore, CBP has consistently classified independent and free-standing data recorders under heading 9031, HTSUS. See HQ 089391, dated February 6, 1992, HQ 961096, dated June 15, 1998, and HQ H112722, dated September 30, 2010.
Heading 9031, HTSUS, provides for parts and accessories of measuring or checking instruments, while heading 9033, HTSUS, provides for parts and accessories of machines classified in Chapter 90. Note 2(b) to Chapter 90 states that “parts and accessories, if suitable for use solely or principally with a particular kind of machine, instrument or apparatus … (including a machine, instrument or apparatus of heading 9010, 9013 or 9031) are to be classified with the machines, instruments or apparatus of that kind.”
The data recorder drive assemblies are solely used with data recorders. Data recorders are classified as measuring or checking instruments under heading 9031, HTSUS. Therefore, by application of Note 2(b) to Chapter 90, parts of data recorders must be classified together with data recorders under heading 9031, HTSUS. CBP has consistently classified parts solely or principally used with measuring or checking equipment under subheading 9031.90.90, HTSUS. See, e.g. NY L85928, dated July 25, 2005 (parts of a machinery fault detection system classified in 9031.90.90, HTSUS), NY R03598, dated April 7, 2006 (parts of pasteurization monitoring apparatus classified in 9031.90.90, HTSUS), and NY M85264, dated August 9, 2006 (parts of filter monitoring apparatus classified under 9031.90.90, HTSUS).
HOLDING:
By application of GRI 1 (Note 2(b) to Chapter 90), the data recorder drive assembles of HQ 952499 are classified under heading 9031, HTSUS. Specifically, they are classified under subheading 9031.90.90, HTSUS, which provides, in pertinent part, for “Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter … parts and accessories thereof: parts and accessories: other: other ...” The 2015 column one, general rate of duty is 1.7% ad valorem.
Duty rates are provided for your convenience and subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at www.usitc.gov.
EFFECT ON OTHER RULINGS:
HQ 952499, dated March 26, 1993, NY 881722, dated January 26, 1993, and NY H80308, dated June 5, 2001, are hereby revoked.
In accordance with 19 U.S.C. §1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division