CLA-2 CO:R:C:M 950594 MBR
Mr. George R. Tuttle
Three Embarcadero Center, Suite 1160
San Francisco, CA 94111
RE:Reconsideration of HQ 086082; Film Image Recorders;
Photoplotters; Laser Imager; Drafting; Drawing; Computer
Output; Computer Aided Design; CAD; Computer Aided
Manufacturing; CAM
Dear Mr. Tuttle:
This is in reply to your letter of September 10, 1991,
requesting reconsideration of HQ 086082, dated June 17, 1991,
regarding the classification of "Film Image Recorders," under the
Harmonized Tariff Schedule of the United States (HTSUS).
FACTS:
The FIRE 240 was developed to record black and white images
from digital data sent to earth from Landsat satellites. It is a
laser photoplotting system. It uses a helium neon laser as a light
source. Once the light leaves the laser, it passes through a total
of four lenses, five mirrors, two filters, an iris and an acoustic
optic modulator. Then the laser light hits a rotating mirror and
is directed to the film, pixel by pixel, line by line. The Fire 240
utilizes an interface board to communicate with a host computer.
The film is held stationary against the internal surface of a
semi-cylindrical platen and when fully exposed is removed for
developing. The film is kept in interchangeable cassettes which
are loaded into the recorder in normal lighting.
The color FIRE 240 operates in a manner similar to the FIRE
240. Applications mentioned are: geophysical data plotting,
graphic arts and remote sensing. It uses an xenon arc lamp as the
light source and patented Electro Prism technology which selects
color and modulates intensity of color light in real time. This
device also interfaces with a host computer through a FIRE
interface board supplied by MacDonald Dettwiler.
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The promotional literature states: "The FIRE 9000 is designed
to perform only one task: to produce PCB (printed circuit board)
art work of the highest quality at the highest speed, day-in and
day-out." The FIRE 9000 laser photoplotting system is designed to
produce printed circuit board art work from vector-format CAD
(computer-assisted design) tapes. The operator mounts the CAD tape
containing the art work to be plotted and enters the appropriate
job parameters on the operator's console. The operator then feeds
a sheet of standard plotting film into the photoplotter. Film
loading and unloading is automatic. The FIRE 9000 utilizes a
raster image processor (RIP) which is an ultra-fast custom hardware
processor, which, when combined with a powerful Data General
minicomputer (MV4000 32-bit minicomputer), converts vector data to
raster data "on the fly" for the photoplotter. The photoplotter
uses a blue helium-cadmium laser light source and an on-axis
optical system which provides scanning spot sizes as small as 1/4
mil. The film is held stationary by vacuum while the spinner
optics travel the length of the curved film platen. The spinner is
advanced by a precision micropositioner, ensuring a consistent,
high quality image on film. The laser photoplotter unit operates
in a darkroom environment and uses standard plotting film which can
be processed by conventional darkroom chemicals and procedures.
The FIRE 1000 is also a photoplotting system. Applications
mentioned are: electronically retouched images and computer
generated art. It appears to image digital data from an electronic
page make-up system using the same Electro-Prism technology and
internal drum architecture as the color FIRE 240. It utilizes ASA
100 (color) film in 9.5" roll cassettes.
ISSUE:
Are "Film Image Recorders" classified as units of automatic
data processing machines in heading 8471, or as drawing instruments
in heading 9017, under the Harmonized Tariff Schedule of the United
States (HTSUS)?
LAW AND ANALYSIS:
In HQ 086082 Customs held that "[c]omputer aided drawing
instruments are advancements in drawing technology and can be used
in place of many manual drawing instruments." The McGraw-Hill
Encyclopedia of Science and Technology, 6th Ed. (1987), Vol. 4, p.
263, provides that "[a] computer-aided drawing system might be
considered to be a power tool to replace manual drafting." The
Prentice-Hall Encyclopedia of Information Technology, (1987), p.
40, provides that "CAD/CAM [computer aided manufacturing]
techniques...have essentially replaced drawing boards, T-squares
and calculators."
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Further, we stated that: "[i]nstead of drawing manually with
a pen or pencil on paper, the plotters under consideration draw
with beams of light on film. Photoplotters are considered to be
drawing instruments in a variety of applications. In the printed
circuit board manufacturing process, photoplotters draw the printed
circuit artwork."
Raymond H. Clark, Handbook of Printed Circuit Manufacturing,
Van Nostrand Reinhold Company (1975), p. 17, provides:
Computer aided design for printed circuit artwork requires a
number of special pieces of equipment. The first of these is
the device that actually draws the finished artwork, the
photoplotter. [Emphasis added]
Section XVI, Legal Note 1(m) provides that Section XVI
(heading 8471) does not cover articles of chapter 90. Therefore,
if the Film Image Recorders are classifiable in chapter 90, they
are not classifiable in heading 8471, as the importer asserts.
Chapter 90, heading 9017, provides for computer aided drawing
instruments in addition to manual drawing instruments. This is a
use provision, and it is Customs position that the instant FIRE
photoplotters are designed for the specific use applications
encompassed by heading 9017.
The Harmonized Commodity Description and Coding System
Explanatory Notes (ENs) to heading 9017, p. 1486, describe drawing
instruments such as "drafting machines incorporating automatic data
processing or working in conjunction with such machines." A
computer aided design (CAD) system which included a
digitizer/plotter for producing drawings was classified as a
heading 9017 drawing instrument by the Harmonized System Committee
of the Customs Cooperation Council. See Compendium of
Classification Opinion No. 9017.10(1).
The importer argues that the instant photoplotters are
analogous to typesetters, imagesetters, and generic laser printers.
However, the importer overlooks the special functions that the
instant merchandise is designed for and principally used for
(heading 9017). Similarly, typesetting equipment is classifiable
in a specific use provision (heading 8442), and generic ADP laser
printers are classifiable in heading 8471, HTSUS.
You have not submitted any new, or more persuasive arguments.
Therefore, HQ 086082, dated September 10, 1991, is affirmed. For
a detailed legal analysis see HQ 086082.
-4-
HOLDING:
The FIRE 9000, FIRE 1000, and FIRE 240 (color and black and
white) are classified in subheading 9017.20.80, HTSUSA, which
provides for: "[d]rawing...instruments: [o]ther drawing...
instruments: [o]ther."
The FIRE 9000 CRT monitor, keyboard and RIP computer, when
entered with the photoplotters, are similarly classifiable in
subheading 9017.20.80, HTSUSA.
EFFECT ON OTHER RULINGS:
HQ 086082, dated September 10, 1991, is affirmed for the above
stated reasons.
Sincerely,
Harvey Fox, Director
Office of Regulations & Rulings