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