CLA-2 RR:CR:GC 966032 DBS
Area Director, JFK International Airport Area
c/o Chief, Liquidation and Protest Branch
U.S. Customs Service
Building 77, JFK International Airport
Jamaica, NY 11430
RE: Protest 1001-01-101200; digital camera backs
Dear Port Director:
This is our decision on Protest 1001-01-101200 filed against your classification, under the Harmonized Tariff Schedule of the United States (HTSUS), of digital camera backs. The entries were liquidated on March 2 and March 9, 2001, and the protest was timely filed on March 22, 2001.
FACTS:
The merchandise at issue is two types of digital camera backs, Leaf Volare Model # 501S1L926 and Leaf Cantare Model # 501S2D293. They are designed to be attached to film-based cameras such as the Hasselblad 553 ELX and 500 EL series, the Mamiya RZ67 and the Fuji GX680, giving them the capability to record pictures digitally, rather than on film. The camera back contains a single 1.2 inch by 1.2 inch color charged coupled device (CCD) array contained 2048 x 2048 pixels, yielding an image of 1920 x 1920 pixels. A charge coupled device is an image sensor which is comprised of light-sensitive diodes convert light into an electrical charge.
These digital camera backs can record still pictures and can capture images of moving subjects. The images must be viewed on a computer monitor, once the camera back has been connected to a computer. The article was classified as an accessory to a photographic
camera in subheading 9006.91.00, HTSUS. Protestant claims the article is classifiable as a part of a still image video camera (i.e., digital camera) in subheading 8529.90.85, HTSUS, or, in the alternative, as an other photosensitive semiconductor device in subheading 8541.40.95, HTSUS.
ISSUE:
Whether digital camera backs for film-based cameras are classifiable as accessories of photographic cameras under heading 9006, HTSUS, as parts suitable for use with apparatus of headings 8525 to 8528, HTSUS, under heading 8529, HTSUS, or as photosensitive semiconductor devices under heading 8541, HTSUS.
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). 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 GRIs may then be applied.
In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) may be utilized. ENs, though not dispositive or legally binding, provide commentary on the scope of each heading of the HTSUS, and are the official interpretation of the Harmonized System at the international level. Customs believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The HTSUS provisions under consideration are as follows:
Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528:
Other:
Other parts of articles of headings 8525 to 8527, except parts of cellular telephones:
Of televisions apparatus:
Other
* * *
Diodes, transistors and similar semiconductor devices; photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes; mounted piezoelectric crystals; parts thereof:
8541.40 Photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes:
Other:
8541.40.95 Other
* * *
9006 Photographic (other than cinemagraphic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539; parts and accessories thereof:
Parts and accessories:
9006.91.00 For cameras
Additional U.S. Rule of Interpretation 1(c) states:
1. In the absence of special language or context which otherwise requires-… (c) a provision for parts of an article covers products solely or principally used as a part of such articles but a provision for "parts" or "parts and accessories" shall not prevail over a specific provision for such part or accessory.
Therefore, if the digital camera back is classifiable in heading 8541, HTSUS, a specific provision for, in pertinent part, photosensitive semiconductor devices, it cannot be classifiable as a part of a still image video camera (heading 8525, HTSUS) in heading 8529, HTSUS, or as an accessory to a photographic camera in heading 9006, HTSUS.
A charge coupled device (CCD) is a photosensitive semiconductor device, classifiable in heading 8541, HTSUS. See HQ 955872, dated March 17, 1994. A digital camera back incorporates a CCD, but is a whole article of commerce which includes, for example, other electronic components and housing. It is not simply a CCD. See, e.g., HQ 962652, dated February 1, 2001; HQ 957992, dated December 4, 1995; NY H80004, dated April 40, 2001; NY G86132, dated January 26, 2001 (classifying merchandise incorporating CCDs outside of heading 8541, HTSUS). As such, it is outside the scope of heading 8541, HTSUS.
As the article is not classifiable in heading 8541, we turn to the two remaining provisions at issue. Protestant claims the back is provided for in heading 8529, HTSUS, which is covered by Section XVI, HTSUS. Legal Note 1(m) to section XVI states that: "this section does not cover . . . articles of chapter 90." Thus, if the digital camera backs are classifiable under one of the headings of chapter 90, HTSUS, then they cannot be classifiable under heading 8529. Therefore, we must first examine whether the article is classifiable in Chapter 90.
Note 2 to Chapter 90 provides:
Subject to Note 1 above, 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 84.85, 85.48 or 90.33) are in all cases to be classified in their respective headings;
(b) Other parts and accessories, if suitable for us 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…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 90.33
An “accessory" must bear a direct relationship to the primary article that it accessorizes, not the activity associated with the article. Rollerblade, Inc. v. United States 116 F. Supp. 2d 1247, 1252 (Ct Int’l Trade 2000), aff’d by 282 F.3d 1349 (Fed. Cir. 2002). Further, an accessory is used solely or principally with that article. The courts have noted that an accessory is not necessary to enable the goods with which they are used to fulfill their intended function, but rather are of secondary importance. See id; see also HQ 087704, dated September 27, 1990 (considering the classification of “accessories”).
A “part” must also bear a direct relationship to the primary article. See id. It is a well-established rule that a “part” of an article is something necessary to the completion of that article. It is an integral, constituent, or component part, without which the article to which it is to be joined, could not function as such article.” United States v. Willoughby Camera Stores, Inc., 21 CCPA 322, 324, T.D. 46,851 (1933) (emphasis in original), cert. denied, 292 U.S. 640 (1934). In determining whether an item is a part of an article, the Court looks to the “nature, function, and purpose of an item in relation to the article to which it is attached or designed to serve ….” Ideal Toy Corp. v. United States, 58 CCPA 9, 13, C.A.D. 996, 433 F. 2d 801, 803 (1979) [Additional citations omitted].
The article is designed to be attached to film-based cameras (i.e., cameras of heading 9006) in order to provide digital capability to a photographic camera. However, because it provides a supplementary function to the photographic camera, it is not a part, but an accessory to a photographic camera. Accordingly, the digital camera back is covered by heading 9006, HTSUS. See also HQ 960387, dated January 15, 1999 (classifying a digital camera back in heading 9006, HTSUS). As it is provided for in Chapter 90, the article is excluded from classification in Chapters 84 or 85, HTSUS, by Note 1(m), supra.
Assuming arguendo that the article was not excluded by a legal note, it cannot be classified in heading 8529, HTSUS, on a factual basis. The digital camera back is not designed to be attached to still image video cameras or other apparatus of headings 8525 to 8528. It allows for the activity of capturing digital images, like a digital camera, but with a photographic camera. It bears no direct relationship, is not attached, and does not serve the apparatus of heading 8525 to 8528. Therefore, it cannot be a part suitable for use solely or principally with still image video cameras (i.e., digital cameras).
HOLDING:
The Leaf Volare Model # 501S1L926 and Leaf Cantare Model
#501S2D293 are classified in subheading 9006.91.00, HTSUS, which provides for “Photographic (other than cinemagraphic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539; parts and accessories thereof: parts and accessories: for cameras.”
The protest should be DENIED.
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 or entries in accordance with the decision must be accomplished prior to mailing 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.gov, by means of the Freedom of Information Act, and other methods of public distribution.
Sincerely,
Myles B. Harmon, Director
Commercial Rulings Division