CLA-2 CO:R:C:G 088024 MBR
Mr. Thomas C. Lloyd
Customs Administrator
3M Center
P.O. Box 33250
St. Paul, MN 55133
RE: 3M Digital Matchprint Color Proofing System; Technological
Advancement; Printing Machinery; Printing Proofing System
Dear Mr. Lloyd:
This is in reply to your letter of August 29, 1990, on
behalf of 3M, requesting classification of the 3M Digital
Matchprint Color Proofing System, under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA).
FACTS:
The 3M Digital Matchprint Color Proofing System ("Proofing
System") is the first system that uses digital data to produce
consistent, high resolution ink halftone proofs on paper stock
for the printing industry, without an intermediate film step.
The imported merchandise includes a direct digital writer and an
image processor. A desktop Apple computer is necessary as a
system controller and is added in the U.S.
The Image Processor serves as the interface to a scanner or
color electronic pagination system, and produces a bit stream of
data for the digital writer. It also contains 760 megabytes of
Winchester storage.
The Digital Writer creates an image on a photoconductor
which is transfered to paper stock by an offset process. It
contains an infrared laser, optics, an imaging drum covered with
reusable photoconductive material, four color ink stations, and a
transfer system.
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ISSUE:
What is the classification of the 3M Digital Matchprint
Color Proofing System, under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA)?
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) to the HTSUSA
govern the classification of goods in the tariff schedule. GRI 1
states, in pertinent part:
...classification shall be determined according to the terms
of the headings and any relative section or chapter notes...
The Proofing System is prima facie classifiable under the
following headings:
8442 Machinery, apparatus and equipment (other than the
machine tools of headings 8456 to 8465), for type-
founding or typesetting, for preparing or making
printing blocks, plates, cylanders or other printing
components...
* * * * * * * * * * * * *
8443 Printing machinery; machines for uses ancillary to
printing; parts thereof.
* * * * * * * * * * * * *
9010 Apparatus and equipment for photographic (including
cinematographic) laboratories...
* * * * * * * * * * * * *
9009 Photocopying apparatus incorporating an optical system
or of the contact type...
The Proofing System is utilized by printing facilities,
advertising agencies, publishers, trade shops, etc. to view what
the final print will look like when it comes off a printing
press. However, there is no information to suggest that this
apparatus is utlized by photographic laboratories. Therefore,
the Proofing System is not classifiable under heading 9010,
HTSUSA.
Heading 9009, HTSUSA, provides for photocopying apparatus
incorporating an optical system or of the contact type. The
Harmonized Commodity Description and Coding System Explanatory
Notes (EN), page 1472, regarding heading 9009, state:
-3-
These apparatus incorporate an optical system (comprising
mainly a light source, a condenser, lenses, mirrors, prisms
or an array of optical fibers) which projects the optical
image of an original document on to a light sensitive
surface, and components for the developing and printing of
the image. (emphasis added)
However, the Proofing System under consideration does not
project the optical image of an original document on to a light
sensitive surface. The Proofing System utilizes an enormous
amount of digital data that is manipulated to create an image.
Thus, this apparatus does not "photocopy" anything. It generates
an original image for the user to determine what the final result
of a future printing project will look like. Therefore, the
Proofing System is not classifiable under heading 9009, HTSUSA.
Heading 8442, HTSUSA, provides for machinery, apparatus and
equipment for type-founding or typesetting, for preparing or
making printing blocks, etc. Although the Proofing System is
utilized as an intermediate step in the printing process, it does
not accomplish any type-founding or typesetting, for preparing or
making printing blocks, etc. Therefore, the Proofing System is
not classifiable under heading 8442, HTSUSA.
Heading 8443, HTSUSA, provides for: "Printing machinery;
machines for uses ancillary to printing; parts thereof." The EN
directs, page 1238, that printing presses used for making proofs
are classifiable here. Although the EN does not specifically
delineate printing machinery such as the instant merchandise, the
3M Proofing System "is used by the same trade, same people and
substantially for the same purpose as machines" classifiable
here. See Consolidated International Equipment & Supply Co. v.
United States, 327 F.Supp. 556; 63 Cust. Ct. 230. Further, as
Judge Rich stated in Lanston Industries, Inc. v. United States,
49 CCPA 123, "We are also mindful of the truism that tariff acts
are written for the future." The Proofing System is simply a
technological advancement surpassing previous printing proofing
systems. Technological advancements "are to be recognized in
determining whether a particular device is classifiable" in a
particular heading. See Simon Omega, Inc. v. United States, 83
Cust.Ct. 14.
The Proofing System is a technologically advanced, special
purpose, printing proofing system suitable only for proofing
printing jobs. Therefore, the 3M Digital Matchprint Color
Proofing System is classifiable under subheading 8443.50.50,
HTSUSA, which provides for: "Printing machinery; machines for
uses ancillary to printing; parts thereof: Other printing
machinery: Other."
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HOLDING:
The 3M Digital Matchprint Color Proofing System is
classifiable under subheading 8443.50.50, HTSUSA, which provides
for: "Printing machinery; machines for uses ancillary to
printing; parts thereof: Other printing machinery: Other." The
rate of duty is 3.3% ad valorem, when imported from West Germany.
Sincerely,
John Durant, Director
Commercial Rulings Division