HQ 951714: Targeting Device, Laser Point Target Designator; Pre-Entry Classification Ruling 865658, modified; Subheading 9013.20.00

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 951714

                         August 6, 1992



CLA-2 CO:R:C:M  951714  EJD

CATEGORY:    Classification

TARIFF NO:   9013.80.60

Mr. Arcelio Gerardo
Tasco Sales, Inc.
7600 N.W. 26th Street
Miami, Florida   33122

RE:  Targeting Device, Laser Point Target Designator; Pre-Entry
     Classification Ruling 865658, modified; Subheading
     9013.20.00

Dear Mr. Gerardo:

     This is in reference to Customs Pre-Entry Classification
Ruling (PC) 865658 issued to you on August 19, 1991, concerning
the classification of among other items, targeting devices called
laser point target designators.

     We have reviewed PC 865658 and have determined that the
targeting device, Laser Point Target Designator, was incorrectly
classified.  The laser Point Target Designator was classified
under the provision for lasers other than laser diodes in
subheading 9013.20.00, Harmonized Tariff Schedule of the United
States (HTSUS).

     The correct classification is as other optical devices,
appliances and instruments under subheading 9013.80.60, HTSUS,
with a rate of duty of 9 percent ad valorem.  The reason for this
classification is because this item is a laser pointing device
incorporating a laser diode as the light source.  Subheading
9013.20, HTSUS, specifically provides for

     Liquid 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...[l]asers, other than laser diodes.

The Harmonized Commodity Description and Coding System
Explanatory Notes (ENs) for heading 9013, HTSUS, at page 1479,
states, in pertinent part, that:



                               -2-

     However, the heading excludes lasers which have been adapted
     to perform quite specific functions by adding ancillary
     equipment consisting of special devices (e.g., work-tables,
     work-holders, means of feeding and positioning workpieces,
     means of observing and checking the progress of the
     operation, etc.) and which, therefore, are identifiable as
     working machines, medical apparatus, control apparatus,
     measuring apparatus, etc.  Machines and appliances
     incorporating lasers are also excluded from the heading.
     Insofar as their classification is not specified in the
     Nomenclature, they should be classified with the machines or
     appliances having a similar function.


     The explanatory Notes, although not dispositive, are to be
looked to for the proper interpretation of the HTSUS.  See 54
Fed. Reg. 35128 (August 23, 1989).

     The language used in subheading 9013.20, HTSUS, and the ENs
to this subheading, clearly indicate that the intent was not to
classify the type of merchandise under consideration as lasers in
this subheading.  Thus, inasmuch as the laser point target
designator is clearly an optical instrument, the correct
classification is under subheading 9013.80.60, HTSUS.

     This notice to you should be considered a modification of
PC 865658, dated August 19, 1991, under 19 CFR 177.9 (d).  It is
not to be applied retroactively to PC 865658 (19 CFR 177.9(d)(2))
and will not, therefore, affect past transactions for the
importation of the merchandise under that ruling.  However, for
the purposes of future transactions involving merchandise of this
type, PC 865658 will not be valid precedent.

     We recognize that pending transactions may be adversely
affected by this modification, in that current contracts for
importations arriving at a port subsequent to this decision will
be classified pursuant to it.  If such a situation arises, you
may, at your discretion, notify this office and apply for relief
from the binding effects of this decision as may be warranted by
the circumstances.

                                   Sincerely,




                                   John Durant, Director
                                   Commercial Rulings Division