CLA-2 CO:R:C:M 955698 KCC
Richard H. Abbey, Esq.
Mudge Rose Guthrie Alexander & Ferdon
2121 K Street, N.W.
Washington, D.C. 20037
RE: Target Series 2 Pen Plotter; 8471.92.65; printer units;
other drawing instruments; Note 1(m), Section XVI; HRL
951005; HRL 952986; media size; specialized features;
computer-aided design; HRL 951366; HRL 089222
Dear Mr. Abbey:
This is in response to your letter dated January 6, 1994, on
behalf of GE Medical Systems, requesting the tariff
classification of the Target Series 2 Pen Plotter under the
Harmonized Tariff Schedule of the United States (HTSUS).
FACTS:
You state that the Target Series 2 Pen Plotter ("pen
plotter") accommodates "A" (8.5" by 11") and "B" (11" by 17")
size media. Although no specifications or literature were
provided which specifically describe the pen plotter, you have
submitted literature for two pen plotters which you contend are
comparable. This literature indicates that the comparable pen
plotters are "ideal for quick working drawings or small format
final drawings in computer-aided design (CAD), or for technical
graphics in manufacturing, testing, or research and development."
You contend that the pen plotter at issue is classifiable
under subheading 8471.92.65, HTSUS, as printer units. Your
classification is based on the fact that the pen plotter
accommodates only "A" and "B" size media and it is sold and used
predominantly for ordinary business purposes. The competing
subheadings are:
8471.92.65 Automatic data processing machines and units
thereof; magnetic or optical readers, machines for
transcribing data onto data media in coded form
and machines for processing such data, not
elsewhere specified or included...Other...Input or
output units, whether or not entered with the rest
of a system and whether or not containing storage
units in the same housing...Other...Printer
units....
9017.20.80 Drawing, marking-out or mathematical calculating
instruments (for example, drafting machines,
pantographs, protractors, drawing sets, slide
rules, disc calculators); instruments for
measuring length, for use in the hand (for
example, measuring rods and tapes, micrometers,
calipers), not specified or included elsewhere in
this chapter; parts and accessories
thereof...Other drawing, marking-out or
mathematical calculating instruments...Other....
ISSUE:
Is the Target Series 2 pen plotter classified as printer
units under subheading 8471.92.65, HTSUS, or as other drawing,
marking-out or mathematical calculating instruments under
subheading 9017.20.80, HTSUS?
LAW AND ANALYSIS:
The classification of merchandise under the HTSUS is
governed by the General Rules of Interpretation (GRI's). GRI 1,
HTSUS, states, in part, that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes...."
Subheading 8471.92.65, HTSUS, falls within Section XVI,
HTSUS, making the Section XVI notes applicable to this
classification. Note 1(m), HTSUS, excludes articles of Chapter
90, HTSUS, from classification within Section XVI, HTSUS. Thus,
if the pen plotter is described in subheading 9017.20.80, HTSUS,
it is classified under that tariff provision and not under
subheading 8471.92.65, HTSUS.
We have previously dealt with the classification of
plotters. Generally, pen plotters which accommodate "A" and "B"
size media are classifiable under heading 8471, HTSUS. Whereas,
pen plotters which accommodate "C", "D" or "E" size media are
classifiable under heading 9017, HTSUS. However, if "A" and "B"
size media pen plotters have specialized features and uses which
result in them belonging to a class of goods principally used as
drawing instruments, then the pen plotters may be classified in
heading 9017, HTSUS. See, Headquarters Ruling Letter (HRL)
951005 dated February 20, 1992.
In HRL 952986 dated June 11, 1993, desktop graphic plotters
that produce color drawings on "A" and "B" size paper and vellum
media were classified under subheading 9017.20.80, HTSUS, as
other drawing, marking-out or mathematical calculating
instruments. The plotters in HRL 952986 were described as being
used for both CAD and color business graphics. See also, HRL
951366 dated April 9, 1992, and HRL 089222 dated September 10,
1991.
The pen plotter at issue is similar to those in HRL 952986.
The pen plotter at issue does accommodates "A" and "B" size
media, but this factor does not by itself determine
classification. Like the plotters in HRL 952986, the pen plotter
at issue is capable of use for both CAD and business graphics.
Although you state that the pen plotter at issue is sold and used
predominantly for ordinary business purposes, we are of the
opinion that it is of the class of plotters which are capable of
producing CAD graphics. Specifically, the submitted literature
states that the comparable printers are "ideal for quick working
drawings or small format final drawings in computer-aided design
(CAD), or for technical graphics in manufacturing, testing, or
research and development." Although the pen plotter at issue
accommodates "A" and "B" size media, CAD graphics and technical
graphics in manufacturing, testing, or research and development
result in the classification of the pen plotter under subheading
9017.20.80, HTSUS.
HOLDING:
The pen plotter is classified under subheading 9017.20.80,
HTSUS, as other drawing, marking-out or mathematical calculating
instruments, which is dutiable at the Column 1 rate of 5.8
percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division