HQ 954481: Digitizer Tablet; cursor; EN 90.17; HRL 082127

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 954481

                        December 20, 1993
CLA-2 CO:R:C:M  954481 KCC

CATEGORY:  Classification

TARIFF NO.:  9017.20.80

Richard H. Abbey, Esq.
Mudge Rose Guthrie Alexander & Ferdon
2121 K Street, N.W.
Washington, D.C. 20037

RE:  Digitizer Tablet; cursor; EN 90.17; HRL 082127

Dear Mr. Abbey:

     This is in response to your letter dated June 25, 1993, on
behalf of GE Medical Systems, requesting the tariff
classification of a Digitizer Tablet and Pen Plotter under the
Harmonized Tariff Schedule of the United States (HTSUS).  At your
request, this ruling will only cover the Digitizer Tablet. 
Classification of the Pen Plotter will be addressed in a separate
response after you have made an additional submission.

FACTS:

     The Digitizer Tablet ("digitizer") is used to input outlines
and data from X-ray films and beam data.  It is a floor standing
unit (510 mm x 763 mm) that uses a cursor to trace contours, mark
points and to select function buttons.  When the cursor is
activated by pressing any button, the point sighted by its cross-hair is registered.  

ISSUE:

     What is the classification of the Digitizer Tablet under the
HTSUS?

LAW AND ANALYSIS:

     The classification of merchandise under the HTSUS is
governed by the General Rules of Interpretation (GRI's).  GRI 1,
HTSUS, states, in part, that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes...."

     Heading 9017, HTSUS, provides for  "Drawing, 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...."  

      In understanding the language of the HTSUS, the Harmonized
Commodity Description and Coding System Explanatory Notes (ENs)
may be utilized.  The ENs, although not dispositive, are to be
used to determine the proper interpretation of the HTSUS.  54
Fed. Reg. 35127, 35128 (August 23, 1989).  EN 90.17 (pgs. 1485-1486) states that the drawing instruments of heading 9017, HTSUS
included:

     (2)  Drafting machines generally using a system of
          parallelograms, with or without drawing boards or
          tables.

            The heading also covers drafting machines
          incorporating automatic data processing machines or
          working in conjunction with such machines.

     In Headquarters Ruling Letter (HRL) 082127 dated October 16,
1989, digitizers with cursors were classified under subheading
9017.20.80, HTSUS, as other drawing, marking-out or mathematical
calculating instruments.  HRL 082127 stated that when a digitizer
utilizes a crosshair sight or a large tablet, an intent to use it
for drawing purposes can be presumed.  The digitizer under
consideration is similar to the digitizer with cursor in HRL
082127.  The digitizer at issue utilizes a cursor and is 510 mm x
763 mm, a large size.  Pursuant to the specifications stated in
HRL 082127, the digitizer at issue qualifies as a drawing
instrument classified under subheading 9017.20.80, HTSUS.

HOLDING:

     The Digitizer Tablet is classified under subheading
9017.20.80, HTSUS, as other drawing, marking-out or mathematical
calculating instruments, which is dutiable at the Column 1 rate
of 5.8 percent ad valorem.

                              Sincerely,



                              John Durant, Director
                              Commercial Rulings Division