HQ 083191: Electronic digital theodolites; electronic measuring or surveying instruments called total stations; tachymeters

us-cbp-cross-rulings-hq-083191HQ 083191: Electronic digital theodolites; electronic measuring or surveying instruments called total stations; tachymetersGuidance

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 083191

                                    August 7, 1989


            CLA-2 CO:R:C:G:  083191 BPM

            CATEGORY:  Classification

            TARIFF NO.:  9015.20.4000

            Mr. John W. Whitaker
            O'Neill & Whitaker, Inc.
            1809 Baltimore Avenue
            Kansas City, Missouri 64108

            RE:  Electronic digital theodolites; electronic measuring or
                 surveying instruments called total stations; tachymeters

            Dear Mr. Whitaker:

                 By letter dated October 14, 1988, you requested
            reconsideration of New York Ruling 827310, dated March 2, 1988,
            classifying certain equipment as theodolites under subheading
            9015.20.8000 of the Harmonized Tariff Schedule of the United
            States Annotated (HTSUSA).  In a similar letter of the same
            date, you also requested reconsideration of New York Ruling
            827318, dated March 2, 1988, classifying certain other
            electronic surveying equipment, called total stations, as
            optical instruments and appliances under subheading
            9015.80.2000, HTSUSA.  Your requests have been forwarded to
            this office for a reply.

            FACTS:

                 New York Ruling 827310, dated March 2, 1988, classified
            certain apparatus to be imported by the Lietz Company (Lietz)
            of Kansas City, Missouri, as other theodolites under subheading
            9015.20.8000.  After issuance of the original ruling, Customs
            received additional information indicating that the theodolites
            operate by "electrical" means, as that term is defined by
            Additional U. S. Note 2 to Chapter 90.  The theodolites
            incorporate an electronic angle measurement system.  This





















                                         - 2 -

            system utilizes a photodetector cell which is struck by a light
            source housed in the body of the apparatus.  As the theodolite
            is rotated and tilted to sight in on the aiming point, the
            light source moves across the photocell, causing a variation in
            the electrical output (voltage).  This voltage is then changed
            to an incremental pulse signal and subsequently converted to a
            binary (digital) signal which is fed to the microprocessor.
            The processor then uses this information to compute and display
            the required angle.

                 New York Ruling 827318 classified certain other apparatus
            to be imported by Lietz, called total stations, as optical
            instruments and appliances, under subheading 9015.80.2000.
            After issuance of this ruling, Customs discovered not only that
            these total stations operate by electrical means, but that they
            also meet the definition of tachymeters (or tacheometers) set
            forth in the Explanatory Notes.  The Explanatory Notes define
            tachymeters as theodolites incorporating a rangefinder.

                 The other facts set forth in these two rulings are not in
            question and are incorporated by reference in this ruling.

            ISSUES:

                 Whether the theodolites are "electrical" for purposes of
            subheading 9015.20.40, and whether the total stations, which
            incorporate rangefinders, are tachymeters for purposes of
            subheading 9015.20.

            LAW AND ANALYSIS:

                 All of the articles are surveying instruments within
            heading 9015, HTSUSA.  For purposes of U.S. tariff rate
            subheading 9015.20.40, additional U.S. note 2 for Chapter 90
            defines "electrical" when used in reference to these articles:
            "the term 'electrical' . . . refers to those articles the
            operation of which depends on an electrical phenomenon which
            varies according to the factor be ascertained."  The change in
            voltage used in determining the measurements taken by the
            theodolites satisfies this definition.

                 Concerning the total stations, the Explanatory Notes for
            heading 9015 state that tacheometers (tachymeters) are
            "theodolites incorporating a rangefinder."  The total stations
            in issue, which also incorporate an electronic angle
            measurement system similar to the theodolites, fall within the
            meaning of the term "tachymeter" in subheading 9015.20.















                                         - 3 -

            HOLDING:

                 The theodolites imported by Lietz which were the subject
            of New York Ruling 827310, dated March 2, 1988, are classified
            under subheading 9015.20.4000, HTSUSA, as electrical
            theodolites, dutiable at 4.9 percent ad valorem.

                 The total stations imported by Lietz which were the
            subject of New York Ruling 827318, dated March 2, 1988, are
            classified under subheading 9015.20.4000, HTSUSA, as electrical
            tachymeters, dutiable at 4.9 percent ad valorem.

            EFFECT ON OTHER RULINGS:

                 This ruling supersedes New York Rulings 827310 and 827318,
            dated March 2, 1988, which are revoked pursuant to Title 19,
            Section 177.9(d), Code of Federal Regulations.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division









































































            miller library 083191
            6cc:  AD NY SEAPORT
            2cc:  Chief, CIE
            1cc:  reading file
            1cc:  AC, CO
            1cc:  Dir, CommRulDiv
            1cc:  John Valentine
            BPMiller:jaj:8/2/89














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