HQ 084332: Classification of plain paper copier accessories

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 084332

                         August 22, 1989


CLA-2  CO:R:C:G 084332 AJS

CATEGORY:   Classification

TARIFF NO:  9902.90.90.

Peter J. Gartland
Donovan, Leisure, Newton & Irvine
30 Rockefeller Plaza
New York, New York  10112

RE:    Classification of plain paper copier accessories

Dear Mr. Gartland:

       Thank you for your letter of April 13, 1989, in which you
request that accessories of plain paper copiers be covered by
subheading 9902.90.90 of the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA).

       Inasmuch as accessories have not been included in the
language of subheading 9902.90.90, HTSUSA, it would be
unwarranted for Customs to conclude that they are included in
this temporary provision.

       This office understands that legislation has been intro-
duced and reported out of Committee that would add "accessories"
to subheading 9902.90.90, HTSUSA, and therefore would seem to
address your concerns.


                                   Sincerely,



                                   John Durant, Director
                                   Commercial Rulings Division









FACTS:

       The merchandise in question consists of accessories, such
as feeders, collators, and sorters for electrostatic copying
machines.  Item 676.56, TSUS,  which provides for "[o]ffice
machines not specially provided for:  [o]ther.  [p]arts of
electrostatic copying machines which transfer the image from an
intermediate onto the copy material as in plain paper copiers
(indirect process)." (emphasis added).  Item 676.56, TSUS, was
replaced by subheading 9009.90.00, HTSUSA, which provides for
"[p]hotocopying apparatus . . . , parts and accessories thereof:
parts and accessories of electrostatic photocopying apparatus by
reproducing the original image via an intermediate onto the copy
(indirect process)." (emphasis added).  These provisions are
essentially the same except for the addition of "accessories" in
the HTSUSA.

       In section 1746 of the Omnibus Trade and Competitiveness
Act of 1988 (hereinafter T&C Act), Congress enacted item 912.18,
TSUS, which provided temporary duty-free status for "parts, . . .
, of indirect process electrostatic copying machines, which
machines reproduce the original image onto the copy material by
electrostatic transference to and from an intermediate (provided
for in item 676.56, part 4G, Schedule 6)(emphasis added)."  This
                               -2-

new item suspended the column 1 rate of duty for "parts" for
indirect-process electrostatic photocopiers provided for in TSUS
item 676.56 through December 31, 1990.  Item 912.18 was
reenacted in subheading 9902.90.90, HTSUSA, which provides for
"parts, . . . , of electrostatic copying machines, which machines
operate by reproducing the original image via an intermediate
(provided for in subheading 9009.90.00)".  This new HTSUSA
provision does not contain the term "accessories" as does
subheading 9009.90.00, HTSUSA.

ISSUE:

       Whether accessories of electrostatic copying machines are
classifiable as "parts and accessories" of photocopying apparatus
under subheading 9009.90 00, HTSUSA, and whether these acces-
sories are then classifiable under 9902.90.90, HTSUSA, which
provides for "parts, . . . , of electrostatic copying machines,
which machines operate by reproducing the original image via an
intermediate (provided for in subheading 9009.90.00)", duty-free
until December 31, 1990; or are these accessories excluded from
this temporary duty-free provision because when Congress enacted
subheading 9902.90.90 it included only "parts" and not "acces-
sories" in the temporary subheading.

LAW AND ANALYSIS:

       Classification under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA) is in accordance with the
General Rules of Interpretation (GRI's).  GRI 1 provides that
classification is determined first in accordance with the terms
of the headings of the tariff and any relative section or chapter
notes.

       Subheading 9009.90.00, HTSUSA, provides for "parts and
accessories" of photocopying apparatus.  The merchandise in
question consists of such accessories as feeders, collators, and
sorters for electrostatic copying machines.  Chapter 90, note 2
(a), states that parts and accessories are in all cases to be
classified in their respective headings.  Since these accessories
are specifically mentioned in the terms of subheading 9009.90.00,
under the meaning of GRI 1 they are properly classifiable as
"accessories" of photocopying apparatus.  Chapter note 2 (b)
states that other parts and accessories, if suitable for use
solely or principally with a particular kind of machine, are to
be classified with that machine.  These accessories are not
solely and principally used with electrostatic photocopying
apparatus.  They can also be used on non-electrostatic copiers
and electrostatic machines that use the direct process.

       Subheading 9902.90.90, HTSUSA, grants a temporary duty-
free exemption for "parts" of electrostatic copying machines.

                           -3-

This provision was basically reenacted from item 912.18, TSUS,
which also granted a temporary duty-free exemption for
"parts" of electrostatic copying machines.  Item 912.18 became
effective on September 30, 1988 and was part of the same
legislation that implemented the HTSUSA, which went into effect
on January 1, 1989.(See Sections 1746 and 1201 respectively of
T&C Act 1988).  Each of these provisions referred back to another
provision of the tariff schedule to indicate which type of
merchandise was to be included in that particular provision.
Item 912.18 referred back to 676.56 and subheading 9902.90.90
referred back to 9009.90.00.  This information indicates that
Congress was aware of all four provisions when they implemented
the HTSUSA.  Therefore, if Congress had wanted both "parts" and
"accessories" to be included in subheading 9902.90.90, it is safe
to assume that they would have included them both there just as
they did in subheading 9009.90.00.  To suggest otherwise and
accept the importer's suggestion would engage this office in
legislating specific language into the HTSUSA.  In fact, Congress
itself has recognized that "accessories" are not included in
subheading 9902.90.90 by its recent action in the House Ways and
Means Committee.  This was evidenced when the Committee voted to
add "accessories" to subheading 9902.90.90 in the Budget
Reconciliation Package voted out this August.

        In sum, this office agrees that plain paper copier
accessories are included in subheading 9009.90.00 as "parts and
accessories" of photocopying apparatus.  However, these
accessories are not subject to the temporary duty-free provision
of subheading 9902.90.90 as "parts" because they are not included
in this provision.  This ruling is based on the belief that
Congress did not intended for these "accessories" to be subject
to the temporary duty free provision or otherwise they would have
certainly included them in 9902.90.90.

HOLDING:

       Plain paper copier accessories such as feeders, collators,
and sorters of electrostatic copying apparatus are classifiable
in subheading 9009.90.00, HTSUSA, which provides for
"[p]hotocopying apparatus . . . ; parts and accessories thereof:
[p]arts and accessories."  These accessories would not be
temporarily duty-free under subheading 9909.90.90, HTSUSA, which
provides for only "[p]arts,  . . . , of electrostatic copying
machines, . . . (provided for in

                                   Sincerely,


                                   John Durant, Director
                                   Commercial Rulings Division