HQ 950435: Laser Imager Base; Heading 8471; Heading 9017; Chapter 90, Note 2(a); Additional U.S. Rules of Interpretation 1(c)

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 950435
                        February 20, 1992


CLA-2 CO:R:C:M 950435 DWS

CATEGORY: Classification

TARIFF NO.: 9013.80.60

Mr. Kevin O'Brien
Baker & McKenzie
815 Connecticut Avenue, N.W.
Washington, D.C. 20006-4078

RE: Laser Imager Base; Heading 8471; Heading 9017; Chapter 90,
    Note 2(a); Additional U.S. Rules of Interpretation 1(c)

Dear Mr. O'Brien:

     This is in response to the August 22, 1991, letter by Thomas
C. Lloyd, Customs Administrator for 3M Logistics, and your letter
of February 10, 1992, concerning the classification of a laser
imager base under the Harmonized Tariff Schedule of the United
States (HTSUS).

FACTS:

     The merchandise consists of a laser imager base, imported
for inclusion into one of three models of laser imagers.  You
claim that the base cannot function unless it is combined with
other essential components.  Upon importation, the base is not
even dedicated to a particular laser imager model.

     The complete laser imager consists of laser technology which
prints images created by another product onto a film backing.
The resolution of the laser imager is approximately 300 pixels
per inch.  You have stated that "[t]he primary markets for laser
imagers are satellite, medical, graphic arts, color
proofing/photofinishing, and other industrial/commercial
applications."

ISSUE:

     Whether the laser imager is a machine of principle use or
of general use?  Whether the laser imager base is a part of a
laser imager, or is a machine unto itself?


LAW AND ANALYSIS:

     Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's),
taken in order.  GRI 1 provides that classification is determined
according to the terms of the headings and any relative chapter
or section notes.

     Additional U.S. Rules of Interpretation 1(a), HTSUS,
provides that:

     [a] tariff classification controlled by use (other than
     actual use) is to be determined in accordance with the
     use in the United States at, or immediately prior to, the
     date of importation, of goods of that class or kind to
     which the imported goods belong, and the controlling use
     is the principal use.

     It has been suggested that the merchandise is classifiable
in heading 9017, HTSUS, which provides for:

     [d]rawing, 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.

     You argue that the merchandise is classifiable in heading
8471, HTSUS, which provides for:

     [a]utomatic 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.

     It is our position that, in accordance with Additional U.S.
Rule of Interpretation 1(a), HTSUS, the laser imager base is not
classifiable in either heading 9017, HTSUS, or heading 8471,
HTSUS, because under the facts presented to us it cannot be said
to possess a principal use.  You have stated that the laser
imager can be used in satellite, medical, and graphic arts
applications, among others.  Because the laser imager is subject
to multiple uses, we find that the laser imager is a machine of
general use, and, therefore, is classifiable in heading 9013,
HTSUS, which provides for:


     [l]iquid crystal devices not constituting articles
     provided for more specifically in other headings; lasers,
     other than laser diodes; other optical appliances and
     instruments, not specified or included elsewhere in this
     chapter; parts and accessories thereof.

     You argue that the laser imager base is merely a part of the
laser imager unit.  It is our position that the laser imager base
is a machine unto itself.  In Webster's New World Dictionary,
Third College Edition, the term "appliance" is defined as "a
device or machine for performing a specific task, esp. one that
is worked mechanically or by electricity." (emphasis supplied).
According to the above definition, the laser imager base is an
appliance for tariff classification purposes.

     We find that the laser imager base is described under
subheading 9013.80.60, HTSUS, which provides for:

     [o]ther optical appliances and instruments, not specified
     or included elsewhere in this chapter: [o]ther devices,
     appliances and instruments: [o]ther.

     Chapter 90, note 2(a), HTSUS, provides that:

     [p]arts and accessories which are goods included in any of
     the headings of this chapter or of chapter 84, 85 or 91
     (other than heading 8485, 8548, or 9033) are in all cases
     to be classified in their respective headings.

     Therefore, under chapter 90, note 2(a), HTSUS, even if the
laser imager base is a part of a laser imager, it is still
classifiable as an appliance under subheading 9013.80.60, HTSUS.

HOLDING:

     The subject laser imager base is classifiable under
subheading 9013.80.60, HTSUS.  The general, column one rate of
duty is 9 percent ad valorem.

                           Sincerely,



                           John Durant, Director
                           Commercial Rulings Division