CLA-2 CO:R:C:M 089871 MBR
Ms. Doreen T. Trottier
Waters Chromatography Division
34 Maple Street
Milford, MA 01757
RE: Waters 5200 Printer/Plotter
Dear Ms. Trottier:
This is in reply to your letter of June 6, 1991, requesting
classification of the Waters 5200 Printer/Plotter, under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).
FACTS:
You describe the Waters 5200 Printer/Plotter as a raster
type printer/plotter designed to be used with and supported only
by the Waters Photodiode Array (PDA) Detector. This device
accepts output data specifically generated by the Waters PDA
software. Due to the Waters 5200 internal operating "firmware"
(PROMS and ROMS), it is impossible to use the printer/plotter
with any other system. The Waters 5200 uses a Centronics type
parallel interface to connect to the NEC 386 SX host computer
system. Hard copy data is output on thermal type paper by a dot
matrix print head.
ISSUE:
What is the classification of the Waters 5200
Printer/Plotter for the Waters Photodiode Array Detector, under
the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA)?
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) to the HTSUSA
govern the classification of goods in the tariff schedule. GRI 1
states, in pertinent part:
...classification shall be determined according to the terms
of the headings and any relative section or chapter notes...
The Waters 5200 Printer/Plotter is prima facie classifiable
under two headings. Heading 8471, HTSUSA, in pertinent part,
provides for output units of automatic data processing machines.
Whereas, heading 9017, HTSUSA, in pertinent part, provides for
drawing instruments.
Section XVI, Legal Note 1.(m) states:
1. This section does not cover:
(m) Articles of chapter 90
Heading 8471, HTSUSA, is encompassed by Section XVI.
Therefore, if the Waters 5200 Printer/Plotter is classifiable in
heading 9017, HTSUSA, it is not properly classifiable in heading
8471, HTSUSA.
The Harmonized Commodity Description and Coding System
Explanatory Notes (ENs) to heading 9017, HTSUSA, p. 1485-1486,
provide that heading 9017, HTSUSA, drawing instruments are used
in a wide range of drawing applications, including reproductions
of maps, plans and drawings, for drafting, and in engineering
applications.
Further, heading 9017, HTSUSA, also provides for computer
aided drawing instruments in addition to manual drawing
instruments. The ENs to heading 9017, HTSUSA, 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 Opinions No. 9017.10(1).
Therefore, it is Customs position that the instant Waters
5200 Printer/Plotter, is designed, dedicated and principally used
for the special purpose of plotting/drawing, and as such, is
properly classifiable in heading 9017, HTSUSA.
Customs has consistently classified similar special purpose
printer/plotter drawing devices, which receive ADP output, under
heading 9017, HTSUSA. See HQ 089222, dated September 10, 1991,
HQ 086082, dated June 17, 1991, and HQ 088994, dated July 24,
1991.
HOLDING:
The Waters 5200 Printer/Plotter for the Waters Photodiode
Array (PDA) Detector is classifiable under subheading
9017.20.80, HTSUSA, which provides for: "[d]rawing, marking-out
or mathematical calculating instruments (for example, drafting
machines, pantographs, protractors, drawing sets, slide rules,
disc calculators): [o]ther drawing, marking-out or mathematical
calculating instruments: [o]ther." The rate of duty is 5.8% ad
valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division