CLA-2 CO:R:C:M 951366 CMS
9017.90.00
Mr. Foy Knipp
Houston Instrument
8500 Cameron Rd.
Austin, TX 78753
RE: Cutter/Plotter; Digital Pen Plotter; Sign Making; Adhesive
Backed Plastic Media; Vinyl; Machinery; Parts; Automatic Data
Processing Output Units; 8471.92.65; 8471.92.90; 8473.30.40
Dear Mr. Knipp:
This is in response to the request submitted on your behalf
by Sekin Transport International, dated February 10, 1992, for a
classification ruling on certain cutter/plotters, digital
plotters and parts and accessories.
FACTS:
The merchandise consists of the DMP-69 and DMP-100
cutter/plotters, the HI 1117 Image Maker digital plotter and the
MP-80 pen changer unit.
The DMP-69 and DMP-100 cutter/plotters are described as
precision tangential knife cutting systems which are compatible
with sign making, computer aided design (CAD) and graphics
programs. The products use a sharp blade which tracks along true
vector directions to cut adhesive backed vinyl material into
letters, numbers and other shapes for application to store
fronts, windows, signs or billboards. Pens can be used in place
of knives for paper check plots. The DMP-69 accepts media up to
24" in width and 47" in length. The DMP-100 accepts media up to
40" in width and 13' in length. The cutter/plotters work with
vinyl, screenfilm, sandblast masking material and paper media.
The cutter/plotters are principally used in the cutting mode
with adhesive backed vinyl media.
-2-
The HI 1117 Image Maker is a digital pen plotter. It is
described in product literature as having features which render
it "[f]or CAD and graphics applications", and compatible with
"AutoCAD, CADkey, Generic CADD, Harvard Graphics, Lotus 1-2-3,
Primavera Planner, ROBOCAD, VersaCAD" and other software
packages. The product is described as being ideal for technical
illustrations, documentation and presentations. The HI 1117
Image Maker plots on coated clear film, vellum and presentation
bond. The product accepts media up to 11" in width by 17" in
length.
The MP-80 pen changer unit consists of an assembly with a
circuit board, small motor, gears, pen stalls, electrical
connections, wire, clips, springs and other items. The assembly
will be installed in a DMP-60 or DMP-160 series plotter. The
DMP-60 and DMP-160 series plotters are pen plotters which accept
up to "E" size media and are compatible with CAD and graphics
software.
ISSUE:
Is the merchandise classified as machinery for working
plastics or for the manufacture of products from plastics,
n.s.p.f., in Heading 8477, as automatic data processing machine
output units in Heading 8471, as parts of automatic data
processing machine output units in Heading 8473, or as drawing
instruments or parts thereof in Heading 9017?
LAW AND ANALYSIS:
The Harmonized Tariff Schedule of the United States (HTSUS)
provides that the classification of articles is governed by the
General Rules of Interpretation (GRI's). GRI 1 states in
pertinent part that "...classification shall be determined
according to the terms of the headings and any relative section
or chapter notes...".
Heading 8477 in part describes machinery for working
plastics or for the manufacture of products from plastics, not
specified or included elsewhere in Chapter 84. The DMP-69 and
DMP-100 cutter/plotters are a kind of product principally used to
work or manufacture plastic products by cutting adhesive backed
vinyl media into letters, numbers and other shapes for
application to windows, store fronts, signs or billboards. The
DMP-69 and DMP-100 cutter/plotters are described by Heading 8477
as "Machinery for working...plastics or for the manufacture of
products from [plastics]...: Other machinery", and are classified
in subheading 8477.80.00, HTSUS.
-3-
The HI 1117 Image Maker is a product used for computer
aided design (CAD) and graphics applications, and is compatible
with a broad range of CAD software packages. The product plots
technical illustrations and other documents. Heading 9017 in
part describes "[d]rawing instruments" and includes drawing
instruments that work in conjunction with automatic data
processing machines. The Harmonized Commodity Description and
Coding System Explanatory Notes to Heading 9017, p. 1486,
describe drawing instruments "incorporating automatic data
processing machines 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).
In HQ 088994 (July 24, 1991), we held that certain pen
plotters which were used in technical CAD applications were
classified as drawing instruments in Heading 9017. The HI 1117
Image Maker is clearly represented as having features for
substantial technical uses including computer aided design,
notwithstanding the relatively small media size the plotters
accept. The HI 1117 Image Maker plotter is described by Heading
9017 as "Drawing... instruments...: Other drawing...instruments:
Other", and is classified in subheading 9017.20.80, HTSUS.
The MP-80 pen changer units are parts of the DMP-60 and DMP-
160 series pen plotters. These plotters are similar to if not
more sophisticated than the HI 1117 Image Maker plotters, and
would be classified in Heading 9017 if entered as complete
plotters. The MP-80 pen changer units are parts of drawing
instruments, are described by Heading 9017 as "Drawing...
instruments...: Parts and accessories", and are classified in
subheading 9017.90.00, HTSUS.
HOLDING:
The DMP-69 and DMP-100 cutter/plotters are described by
Heading 8477 as "Machinery for working...plastics or for the
manufacture of products from [plastics]...: Other machinery", and
are classified in subheading 8477.80.00, HTSUS, currently subject
to a Column 1 rate of duty of 3.9% ad valorem.
The HI 1117 Image Maker is described by Heading 9017 as
"Drawing... instruments...: Other drawing...instruments: Other",
and is classified in subheading 9017.20.80, HTSUS, currently
subject to a Column 1 rate of duty of 5.8% ad valorem.
-4-
The MP-80 pen changer units are described by Heading 9017 as
"Drawing...instruments...: Parts and accessories", and are
classified in subheading 9017.90.00, HTSUS, currently subject to
a Column 1 rate of duty of 5.8% ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
cc. Sekin Transport International
1514 Ed Bluestein Blvd., Ste. 310
Austin, TX 78721