CLA-2 CO:R:C:M 951156 AJS
District Director
U.S. Customs Service
909 First Avenue
Room 2039
Seattle, WA 98174
RE: Protest 3001-92-100025; Video transfer system; Subheading
8522.90.90; Subheading 9010.20.60; Subheading 9033.00.00; Chapter
90, Additional U.S. Note 3; HQ 087435; EN 90.10; H. Conf. Rep.
No. 576; EN 85.22 (12); Section XVI, note 1(m).
Dear District Director:
This is our decision in protest for further review number
3001-92-100025, dated January 7, 1992, filed against the tariff
classification of the "Aztec Deluxe Video Transfer System" within
subheading 9013.80.60, Harmonized Tariff Schedule of the United
States (HTSUS).
FACTS:
The merchandise under protest is a Video Transfer System
(VTS). It is used to convert photographic prints, slides and
movies to videotape. The unit has a built-in macro lens and
light source as well as a built-in viewing screen and mirror. It
does not contain a video recorder or video camera. However,
either a recorder or camera must be used with the VTS to record
the image onto video tape.
To operate the VTS, a photograph is placed into the holding
slot. A video camera or recorder lens is placed next to the
built-in macro lens of the VTS. The focus and zoom on the camera
are adjusted until a full, sharp picture appears in the view-
finder. The video camera or recorder is then used to record the
photograph through the macro lens.
ISSUE:
Whether the VTS is properly classifiable within subheading
9013.80.60, HTSUS, which provides for "other" optical devices,
-2-
appliances and instruments; or within subheading 8522.90.90,
HTSUS, which provides for "other" parts and accessories of the
apparatus of headings 8519 to 8521; or within subheading
9010.20.60, HTSUS, which provides for "other" apparatus and
equipment for photographic laboratories; or within subheading
9033.00.00, HTSUS, which provides for "[p]arts and accessories
(not specified or included elsewhere in this chapter) for
machines, appliances, instruments or apparatus of chapter 90."
LAW AND ANALYSIS:
Heading 9013, HTSUS, provides for other optical appliances
and instruments which are not specified or included elsewhere in
chapter 90. The terms "optical appliances" and "optical
instruments" refer only to those appliances and instruments which
incorporate one or more optical elements, but do not include any
appliances or instruments in which the incorporated optical
element or elements are solely for viewing a scale or some other
subsidiary purpose. Chapter 90, Additional U.S. Note 3. The VTS
satisfies this description. It is a device which incor- porates
an optical element (i.e., lens) that is used to view a photograph
and produce a video picture. Accordingly, the subject VTS
satisfies the terms of this heading. More specifically, the VTS
is described within subheading 9013.80.60, HTSUS, which provides
for "other" optical devices.
In HQ 087435 (October 15, 1990), Customs addressed the
classification of a device used to transfer photographic slides
and movies onto video cassette tape with the aid of a video
camera or recorder. This device operated in a manner similar to
the VTS. We classified this type of device within subheading
9013.80.60, HTSUS, as an "other" optical device. Therefore, we
find this ruling instructive for determining that the VTS is also
properly classifiable within subheading 9013.80.60, HTSUS.
Heading 9010, HTSUS, provides for apparatus and equipment
for photographic laboratories. The Harmonized Commodity
Description and Coding System Explanatory Notes (EN) state that
this heading includes special film developing tanks, special
trays, special holding frames, etc. EN 90.10, p. 1473 (1991)
The VTS is not a similar type of special device used in
photographic laboratories, but a device principally used in the
home to transfer photographs onto video tape. This conclusion is
supported by the simplistic instructions for the VTS, the
emphasis in the submitted advertisement that the VTS is used to
convert "your photographic memories", and counsel's statements
regarding principle use. While the EN are not dispositive, they
provide a commentary on the scope of each heading and offer
guidance for interpretation of the HTSUS. H. Conf. Rep. No. 576,
100th Cong., 2d Sess., p. 550, reprinted in 1988 U.S. CODE CONG.
-3-
& ADMIN. NEWS p. 1582. We view the above EN instructive for
determining that the VTS does not satisfy the terms of heading
9010, HTSUS.
Heading 8522, HTSUS, provides for parts and accessories of
video recording or reproducing apparatus. Counsel claims that
the subject VTS satisfies the terms of this heading. The range
of parts and accessories classified within this heading includes
specialized parts and accessories for video recording or
reproducing apparatus, e.g., video signal recording head drums,
vacuum devices for maintaining the magnetic tape in contact with
the recording heads or pick-ups, tape winding devices, etc. EN
85.22 (12), p. 1371 (1992). The VTS is not such a specialized
device. However, it is clearly an optical device within the
meaning of chapter 90. Furthermore, optical devices are
specifically excluded from classification within heading 8522,
HTSUS, by the relevant legal notes. Section XVI, note 1(m).
Accordingly, the VTS is not properly classifiable within the
above heading.
Heading 9033, HTSUS, provides for parts and accessories (not
specified or included elsewhere in this chapter) for machines,
appliances, instruments or apparatus of chapter 90. The VTS does
not satisfy the terms of this heading. It is not a part nor
accessory for a machine of chapter 90. As discussed previously,
it is an optical device provided for within heading 9013, HTSUS.
Thus, the VTS is also not properly classifiable within this
heading.
HOLDING:
The video transfer system is classifiable within subheading
9013.80.60, HTSUS, which provides for "other" optical appliances
and instruments. You should deny the protest in full. A copy of
this decision should be attached to the Customs Form 19 and
mailed to the protestant as part of the notice of action on the
protest.
Sincerely,
John Durant, Director