HQ 083877: Protest 28096-000595, Digital Color Video Analyzer, photo-finishing equipment

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 083877

                          May 23, 1990

CLA-2 CO:R:C:G  083877  JMH

CATEGORY:  Classification

TARIFF NO.:  722.94

District Director
San Francisco District
U.S. Customs Service
555 Battery St.
P.O. Box 2450
San Francisco, CA  94126

RE:  Protest 28096-000595, Digital Color Video Analyzer,
     photo-finishing equipment

Dear Sir:

     The following is our decision regarding the Protest for
Further Review No. 28096-000595, dated April 21, 1986.  At issue
is the classification under the Tariff Schedules of the United
States (TSUS) of Entry No. 321771, which consists of digital
color video analyzers.

FACTS:

     The articles in question are the Zyco Digital Color Video
Analyzer ("DCVA") imported from West Germany.  The DCVA is a
microprocessor-controlled unit that has complete negative
color/density capabilities for use in the photo-finishing
process.  The unit projects an electronic positive image from a
film negative onto the unit's display screen.  The DCVA then
simulates the photo-finishing process by adjusting the color
values and reflecting how photo paper will react under actual
printing conditions to produce the best quality print possible.
The unit can store in its memory any balance achieved.

     The importer believes that the DCVA is properly classified
under item 722.94, TSUS, as "Equipment specially designed for
photo-finishing (still picture)...Other, not specially provided
for..."  Upon entry at the San Francisco port, the unit was
classified under item 712.49, TSUS, as "Electrical measuring,
checking, analyzing, or automatically-controlling instruments and
apparatus, and parts thereof...Other..."  The importer protests
this classification.

                               -2-


ISSUE:

     Whether the DCVA is a photo-finishing machine within item
722.94, or a machine for analysis and checking within item
712.49.

LAW AND ANALYSIS:

     There is no question that the DCVA performs an analytical
function on film negatives.  The determinative factor in this
instance is whether the DCVA is the type of machine meant to be
included under item 712.49.  It is the opinion of this office
that the DCVA is not meant to be classified under item 712.49.

     The Brussels Nomenclature, upon which TSUS is based,
provides guidance in the interpretation of the provisions of
TSUS.  Section XVIII, heading 90.20 of the Brussels Nomenclature
is the identical heading to item 712.49.  Brussels Nomenclature,
p. 1628 (January 1972).  Heading 90.28 states the following:

     ...this heading is restricted to:

     (A)  Instruments or apparatus for measuring or checking
          electrical quantities.

     (B)  Machines, appliances, instruments or apparatus of
          a kind described in heading 90.14, 90.15, 90.16,
          90.22, 90.23, 90.24, 90.25 or 90.27 (other than
          stroboscopes), the operation of which depends on
          an electrical phenomenon which varies according to
          the factor to be ascertained or automatically
          controlled.

     (C)  Instruments or apparatus for measuring or
          detecting alpha, beta, gamma, X-ray, cosmic or
          similar radiations.

 and (D)  Automatic regulators of electrical quantities, and
          instruments or apparatus for automatically
          controlling non-electrical phenomenon varying
          according to the factor to be controlled.
          Brussels Nomenclature p. 1628, (January 1972)

     The Nomenclature's exemplars for part (B) are those machines
which measure, check or automatically control "variations in
voltage, resistance, capacitance, inductance, conductance,
etc..."  Brussels Nomenclature, p. 1628 (January 1972).

     The DCVA does not fit any of the categories of heading
90.28.  The unit does not measure, check or analyze electrical
quantities, the movement of electricity, or radiation, nor does
                               -3-


it regulate electrical quantities.  It appears, therefore, that
item 712.49 was not meant to include the DCVA.

     The DCVA is part of the photo-finishing process.  Although
by itself the DCVA does not produce a finished photograph, the
DCVA contributes to photo-finishing by eliminating processing
time and waste.  The purpose for obtaining this device would be
to ease, speed, and make more efficient the photo-finishing
process.  Its use is intimately involved in the photo-finishing
process and is simply one step towards obtaining a finished
photo.  Therefore, we find that the proper classification for the
DCVA is under item 722.94.

HOLDING:

     The Zyco Digital Color Video Analyzer is properly classified
under item 722.94, TSUS, as "Equipment specially designed for
photo-finishing (still picture)...Other, not specially provided
for..."

     The protest should be granted.  A copy of this decision
should be forwarded to the protestant with the Form 19, grant of
protest.

                              Sincerely,



                              John Durant, Director
                              Commercial Rulings Division