CLA-2 R:C:M 957681 LTO
District Director
U.S. Customs Service
1 E. Bay Street
Room 104
Savannah, Georgia 31401
RE: Protest 1704-94-100407; Master Lab and Master One self- contained photofinishing laboratory equipment; heading
9008; EN 90.08; EN 90.10
Dear District Director:
The following is our decision regarding Protest 1704-94-100407, which concerns the classification of photofinishing
laboratory equipment under the Harmonized Tariff Schedule of the
United States (HTSUS). The subject merchandise was entered
between May 6, 1994, and September 9, 1994, and the entries were
liquidated between August 12, 1994, and November 4, 1994. The
protest was timely filed on November 10, 1994.
FACTS:
The articles in question are the Master Lab 322, 342, 522
and 742, and Master One 162, self-contained photofinishing
laboratories, which are used to automatically develop
photographic film. Raw, exposed film is fed into the Master Lab
or Master One, where it is developed, printed onto photographic
paper and then processed into standard sized prints (some models
can also produce 4 x 6 inch prints). The differences between the
various model numbers relate primarily to speed, capacity and
manual versus automatic capability. The final digit of the model
number may be changed after importation to reflect the customer - 2 -
ultimately receiving the item (thus, the "522" is identical to a
"520").
The photofinishing laboratory equipment was entered under
subheading 9010.10.00, HTSUS, which provides for apparatus for
automatically developing photographic film. The equipment was
classified upon liquidation under subheading 9008.40.00, HTSUS,
which provides for photographic enlargers.
ISSUE:
Whether the Master Lab and Master One self-contained
photofinishing laboratory equipment is classifiable under heading
9008, HTSUS, which provides for photographic enlargers, or under
heading 9010, HTSUS, which provides for apparatus for
automatically developing photographic film.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) to the HTSUS
govern the classification of goods in the tariff schedule. GRI 1
states in pertinent part that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes . . . ."
The Harmonized Commodity Description and Coding System
Explanatory Notes (ENs) constitute the Customs Co-operation
Council's official interpretation of the Harmonized System.
While not legally binding, and therefore not dispositive, the ENs
provide a commentary on the scope of each heading of the
Harmonized System, and are generally indicative of the proper
interpretation of these headings. See T.D. 89-80, 54 Fed. Reg.
35127, 35128 (August 23, 1989).
The headings under consideration are as follows:
9008 Image projectors, other than cinematograhic;
photographic (other than cinematographic)
enlargers and reducers . . .
9010 Apparatus and equipment for photographic
(including cinematographic) laboratories
. . ., not specified or included elsewhere
in this chapter . . .
A photographic enlarger "is a type of projector that throws
the image from a small negative onto sensitized paper; this
operation is part of the process of making an enlarged positive - 3 -
print." The New Grolier Multimedia Encyclopedia (1994). EN
90.08, pg. 1470, states that heading 9008, HTSUS, includes
photographic enlargers, which "usually consist of a light source,
a diffusing screen or a condensing lens, a negative holder, one
or more objectives with a focusing device (often automatic), and
an easel for supporting the sensitised paper; these parts are
mounted on an adjustable vertical or horizontal support."
The Master Lab and Master One photofinishing laboratory
equipment does more than simply throw an image from a negative
onto sensitized paper--it processes raw exposed film and produces
positive prints. Thus, the equipment cannot be classified under
heading 9008, HTSUS.
The Master Lab and Master One photofinishing laboratory
equipment incorporates special film developing tanks, tanks for
washing negatives, print driers, roller squeegees, polished
stainless steel plates, printing frames and film cutting machines
and apparatus, all of which are named as apparatus and equipment
for photographic laboratories in EN 90.10, pg. 1473-4. The
Master Labs and Master Ones are film processors and film
printers, and are therefore classifiable as apparatus and
equipment for photographic laboratories, not specified or
included elsewhere in this chapter, under heading 9010, HTSUS.
Specifically, they are classifiable as apparatus and equipment
for automatically developing photographic film under subheading
9011.10.00, HTSUS.
HOLDING:
The Master Lab and Master One self-contained photofinishing
laboratory equipment is classifiable under subheading 9010.10.00,
HTSUS.
The protest should be GRANTED. In accordance with section
3A(11)(b) of Customs Directive 099 3550-065, dated August 4,
1993, Subject: Revised Protest Directive, this decision, together
with the Customs Form 19, should be mailed by your office 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 the mailing of the decision. Sixty
days from the date of the decision the Office of Regulations and
Rulings will take steps to make the decision available to Customs
personnel via the Customs Rulings Module in ACS and the public - 4 -
via the Diskette Subscription Service, Freedom of Information Act
and other public access channels.
Sincerely,
John Durant, Director
Commercial Rulings Division