CLA-2 CO:R:C:M 089940 MBR
Mr. Douglas W. Sirinek
Import/Export Advisor
Sharp Electronics Corporation
P.O. Box 650
Mahwah, N.J. 07430-2135
RE: Sharp Electronics Corporation; "Video Presentation Scanner";
Television Camera; Model XG-50; Color Video Image Reproducer
Dear Mr. Sirinek:
This is in reply to you letter of July 2, 1991, on behalf of
the Sharp Electronics Corporation, requesting classification of the
"Video Presentation Scanner" model XG-50 ("Color Video Image
Reproducer" as referred to in your letter), under the Harmonized
Tariff Schedule of the United States (HTSUSA).
FACTS:
The promotional literature that you have submitted states:
"[t]he Sharp XG-50 easily connects to video projectors and TV
monitors, and allows documents, full-color photographs as well as
three-dimensional objects to be presented to a large audience.
Utilizing a 400-line high-resolution RGB scanning system, and with
advanced features such as a video frame image memory,
positive/negative reverse function, video (Y/C) outputs, the XG-50
is ideal for practically all professional presentation
applications."
The "Video Presentation Scanner" utilizes solid-state
electronic technology and incorporates a charge coupled device
("CCD"). CCDs are semiconductors which contain a grid of numerous
photosensitive cells, or pixels. As the image-forming light of an
object is focused onto the grid, each pixel receives a certain
quantity of light which is translated into an electrical charge.
The result is a pattern of electrical charges which represents an
image. The scanning rate is 0.15 second per image (continuous
scanning). It has a video image frame memory capable of storing
one video image.
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ISSUE:
What is the classification of the "Video Presentation
Scanner," 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...
Customs has previously addressed the classification of a
"Color Video Printer" in HQ 081744, dated April 3, 1990. You cite
this ruling, and in an effort to distinguish your "Video
Presentation Scanner," you state: "[b]ecause the unit is self-
contained, it is our feeling that H.Q. Ruling No. 81744 (sic) does
not apply...."
However, the "Color Video Printer" in HQ 081744 is not similar
merchandise to the "Video Presentation Scanner." The "Color Video
Printer" accepted an NTSC signal and created a hard copy picture of
one frame of video. Whereas, the "Video Presentation Scanner" uses
a CCD to create an NTSC signal for display on video projectors and
television monitors.
You argue that classification is appropriate under heading
8521, HTSUSA. Heading 8521, HTSUSA, provides for: "[v]ideo
recording or reproducing apparatus." However, the "Video
Presentation Scanner" does not record or reproduce "video." It
simply operates as a stationary video camera with a zoom lens.
Heading 9006, HTSUSA, provides for: "[p]hotographic (other
than cinematographic) cameras." However, in HQ 086847, dated April
20, 1990, and HQ 088336, dated August 20, 1991, Customs held that:
In addition to the guidance provided by the HTSUSA's
classification of electrical articles, there is lexicographic
authority for the position that electronic devices which use
CCD's are distinguished from photographic articles. The
McGraw Hill Encyclopedia of Science and Technology, Vol. 3, p.
168, provides:
Electronic camera. Advances in the field of
solid-state electronics have made possible
the development of the electronic still camera.
Unlike photographic cameras, in which film senses
and records the image-forming light, the electronic
still camera uses a solid-state image sensor to
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sense the image-forming light and a separate recording
medium to record and store the picture. (Emphasis added).
In our opinion an electronic still video camera which
uses a charge coupled device and records electrical
representations of images on magnetic discs principally
functions as an electrical apparatus and not as a photographic
apparatus. Thus, still video cameras are not classifiable as
photographic cameras in Heading 9006.
Similarly, for the same reasons, video cameras such as the
"Video Presentation Scanners" are not classifiable in heading 9006,
HTSUSA, as photographic cameras. Furthermore, we are not convinced
that when the court defined "photography" in St. Regis v. United
States, 11 CIT 601 (1987), that it intended a solid-state image
sensor to be encompassed within the term "sensitized surface."
Heading 8525, HTSUSA, provides for: "[t]elevision cameras."
In HQ 086847, and 088336, we also stated:
The common meaning for television encompasses a process
whereby rapidly changing pictures are transmitted through
electro-magnetic waves or by line, usually up to 30 "frames"
a second, in real time or by storage and retrieval. (See Van
Nostrand's Scientific Encyclopedia, supra, p. 2794, and McGraw
Hill Encyclopedia of Science and Technology, supra, Vol 18, p.
180).
The "Video Presentation Scanners" have a continuous scan rate
of 0.15 images per second and clearly can depict motion in real
time. Therefore, the "Video Presentation Scanners" are
classifiable in subheading 8525.30.00, HTSUSA, which provides for:
"[t]elevision cameras: [t]elevision cameras." See also HQ 088843,
dated June 3, 1991, which held the "Bioscannner" video camera with
zoom lens and robotic arm classifiable in subheading 8525.30.00,
HTSUSA.
HOLDING:
The "Video Presentation Scanners" are classifiable in
subheading 8525.30.00, HTSUSA, which provides for: "[t]elevision
cameras: [t]elevision cameras." The rate of duty is 4.2% ad
valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division