CLA-2 CO:R:C:M 952882 LTO
Mr. John M. Peterson
Neville, Peterson & Williams
New York, New York 10006
RE: Cine Analysers; Reconsideration of NY 876567; image
projectors; negatoscopes; heading 9010; EN 90.08; EN 90.10
Dear Mr. Peterson:
This is in response to your letter of October 22, 1992, on
behalf of Tagarno of America, Inc., requesting reconsideration of
NY 876567, dated August 13, 1992, which concerned the
classification of Cine Analysers under the Harmonized Tariff
Schedule of the United States (HTSUS).
The articles in question are various models of "Cine
Analysers," which are used to view and study x-ray and other
radiophotographs. The Cine Analysers utilize either a 12 or 16
facet rotating prism to project 35mm x-ray cine film onto the
projection hood, the wall (by removing the projection hood), or,
in some models, by using an optional projection screen or an
optional rear projection unit. They use a 150 or 250 watt
halogen lamp or a 300 watt xenon short arc lamp to project the
cine images. The analyzers are capable of advancing film at a
speed from 1 to 80 frames per second in either forward or
reverse. They feature detailed electronic controls allowing film
to be transported at variable rates of speed and viewed on a
frame-by-frame basis, if necessary. You state that in virtually
all cases, the analyzers are used by doctors to conduct extensive
review and study of individual x-ray images.
There are several different models of analyzers. The
Tagarno 35 AX Cine Analyser is a basic model which displays an x-
ray image onto a self-contained screen. The Tagarno 35 AX - 2 -
Biplane Cine Analyser incorporates the same features as the basic
model, but allows for the display and review of two different
images simultaneously. The Tagarno 35 AX Xenon Analyser is also
similar to the basic model, but features a xenon illuminator
which allows it to produce the maximum light possible for
analyzing cardiac catheterization x-ray images. Smaller models,
such as the Tagarno 35D and Tagarno 35EX, are specially designed
for use in small laboratories or in private physicians' offices.
In NY 876567, the Cine Analysers were held to be
classifiable under subheading 9008.30.00, HTSUS, which provides
for "[i]mage projectors, other than cinematographic; photographic
(other than cinematographic) enlargers and reducers . . . ." You
contend that the Cine Analysers are negatoscopes, which are
classifiable under Heading 9010, HTSUS.
Whether the Cine Analysers are classifiable as negatoscopes
under Heading 9010, HTSUS.
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 (EN) constitute the Customs Co-operation
Council's official interpretation of the Harmonized System.
While not legally binding, 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.
EN 90.10, pg. 1474, states that "[n]egatoscopes are used
mainly for examining medical radiographs or radiophotographs.
They may be of very different types, ranging from wall-mounted
light boxes to automatic magazine-fed radiograph viewers." You
argue that the Cine Analysers are similar in function to
automatic magazine-fed negatoscopes, and that the Cine Analysers
fall within the common meaning of the term "negatoscope." We
A negatoscope is defined as "an apparatus for showing
radiographic negatives [underlining added]. Dorland's
Illustrated Medical Dictionary, 27th Edition, pg. 1103 (1988). - 3 -
While the Cine Analysers fall within this broad definition, they
do more than simply "show" radiographic negatives.
Negatoscopes are devices which provide the light source
necessary to illuminate an x-ray image. Neither the simple light
box nor the magazine-fed viewer mentioned in the above
Explanatory Note "project" an image onto a screen or a wall. The
Cine Analysers, on the other hand, use cine film, and are
referred to in Tagarno's descriptive literature as projectors.
They have a rotating prism projection system which allows the
image to be greatly magnified. Moreover, film studies may be
transported with a continuous variable speed of up to 80 frames
per second in various models.
You argue that while certain "analysers can advance film at
a rate of up to 80 frames per second purely for transport
purposes (e.g., rewinding, fast forwarding), their principal
function is to permit lengthy studies of single-frame still x-ray
and radiograph negative images [underlining added]." In our
meeting of July 27, 1993 (with Dr. Curtis Green and Mr. George
Thompson, of your staff, at Georgetown Hospital), which included
a demonstration of the Tagarno 35AX Cine Analyser, we
specifically addressed your contention. We were advised that the
film is viewed on a frame-by-frame basis, as well as while in
Viewing the film on a frame-by-frame basis allows the
physician to recognize a particular vessel or artery, and to
measure the narrowing in that vessel or artery. However, the
film must be viewed while in motion to see the flow of liquid
through these vessels and arteries. Dr. Green stressed that both
functions were equally important.
EN 90.08, pg. 1470, states that the instruments of heading
9008, HTSUS, are designed for projecting still images, and that
the heading includes "instruments for projecting radiographs."
The Cine Analysers, which project rather than simply show
radiographs, are properly classifiable under heading 9008, HTSUS.
Specifically, they are covered by subheading 9008.30.00, HTSUS,
which provides for other image projectors.
The Cine Analysers are classifiable under subheading
9008.30.00, HTSUS, which provides for [i]mage projectors, other
than cinematographic; photographic (other than cinematographic)
enlargers and reducers . . . [o]ther image projectors." The
- 4 -
corresponding rate of duty for articles of this subheading is 7%
NY 876567, dated August 13, 1992, is affirmed.
John Durant, Director
Commercial Rulings Division