CLA-2 CO:R:C:M 951863 LTO
Mr. Mark D. Herlach
Mr. Nathan V. Holt
Coudert Brothers
1627 I Street, N.W.
Washington, D.C. 20006
RE: Optical Spectrum Analyzer; 9030; EN 90.27; EN 90.30
Dear Mr. Herlach and Mr. Holt:
This is in response to your letter of April 9, 1992,
requesting the classification of an optical spectrum analyzer
under the Harmonized Tariff Schedule of the United States
(HTSUS). Your letter was referred to this office for a response.
FACTS:
The merchandise at issue is the AQ-6312B Optical Spectrum
Analyzer. It is used to analyze a portion of the electromagnetic
energy spectrum. Specifically, it analyzes visible light and
other emissions by devices which transmit information over
optical fiber telecommunications networks.
Voice, data and other information are transmitted over
optical fibers utilizing light and other forms of energy emitted
by light emitting diodes (LEDs) and laser diodes (LDs). The AQ-
6312B analyzes various characteristics of this energy by
converting the energy emitted by these devices into electrical
signals. This conversion is accomplished by a device called a
monochromator, which is incorporated in the AQ-6312B. Within the
monochromator, light and other forms of energy from LEDs or LDs
are diffracted across certain "diffraction gratings," which serve
to isolate particular portions of the electromagnetic spectrum.
Once isolated by the monochromator, the energy is converted into
electrical quantities using an Avalance Photo Diode (AP) or PIN
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Diode. The resulting electrical quantities are processed by a
computer, which conveys data on wavelength loss, transmission
characteristics and other information to the user. Information
is provided in a variety of formats, through either a Cathode Ray
Tube (CRT) display or paper printouts.
ISSUE:
Whether the AQ-6312B Optical Spectrum Analyzer measures
electrical quantities for tariff purposes.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) to the HTSUS
govern the classification of goods in the tariff schedule. GRI 1
states in pertinent part that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes . . . ."
You argue that the AQ-6312B is classifiable under Heading
9030, HTSUS, which provides for "[o]scilloscopes, spectrum
analyzers and other instruments and apparatus for measuring or
checking electrical quantities . . . ." While this heading
specifically mentions "spectrum analyzers," it limits the scope
of those which are classifiable in it to those which measure and
check electrical quantities (and certain non-electrical
quantities). You contend that the electromagnetic energy
emitted by LEDs and LDs create measurable electrical fields, and
that analysis of this energy should be considered analysis of
"electrical quantities." It is our opinion that the article in
question is not covered by the terms of Heading 9030, HTSUS.
The Harmonized Commodity Description and Coding System
Explanatory Notes (EN) constitute the Customs Co-operation
Council's official interpretation of the Harmonized System.
While not legally binding, they provide a commentary on the scope
of each heading of the Harmonized System and are generally
indicative of proper interpretation of these headings. EN 90.30,
pg. 1526, describes spectrum analyzers. The first part of this
description states that spectrum analyzers "are instruments which
identify the different frequency components of an electrical
input signal. They are used mainly to analyse electrical
quantities."
The AQ-6312B does not identify the frequency components of
an electrical input signal, rather it directly analyzes an
optical input signal. The AQ-6312B analyzes visible light and
other emissions by devices which transmit information over
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optical fiber telecommunications networks. This analysis is
accomplished by converting the energy emitted by these devices
into electrical signals.
You suggest that even if the energy emitted by LEDs and LDs
is not considered to be an electrical quantity in its original
form, it is converted into electrical quantities or signals for
analysis by the AQ-6312B. Thus, you conclude, the AQ-6312B is an
instrument used to measure "electrical quantities" or "electrical
signals."
An examination of the headings of chapter 90 reveals that
the instruments are grouped according to their purpose. For
example:
9014 Navigation
9015 Surveying
9016 Balances
9025 Temperature
9026 Pressure
9027 Analysis
Many of these instruments convert energy into an electrical
signal yet remain classified according to their principal
function. Heading 9030, HTSUS, covers instruments for measuring
electrical quantities, not those for converting other variables,
such as light, into an electrical quantity.
The second part of the description of spectrum analyzers
found in EN 90.30, pg. 1526, states that "[t]hey can also analyse
ionising radiations, sound waves or other non-electrical
quantities when used in conjunction with radiation detectors or
other devices which can detect non-electrical quantities and
convert them into electrical signals." The AQ-6312B does not
require any "other device" to detect the non-electrical quantity
"light." Thus, according to EN 90.30 and the terms of heading,
the AQ-6312B is not covered by Heading 9030, HTSUS.
In the alternative, you argue that the article in question
is classifiable under Heading 9027, HTSUS, which provides for
"instruments and apparatus for measuring or checking quantities
of heat, sound or light . . . ." The AQ-6312B is a device which
is capable of determining the existence of and measuring the
energy levels of various wavelengths in a light beam. It
analyzes visible light and other radiations from LEDs and LDs.
This analysis is accomplished by converting the energy emitted by
these LEDs and LDs into electrical signals using a monochromator.
Light (visible) and other forms of energy from the LEDs or LDs
are diffracted across diffraction gratings which isolate
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particular portions of the electromagnetic spectrum. Once
isolated, the energy is converted into an electrical quantity
using PIN diodes or AP diodes. The electrical quantities are
then processed by a computer, which conveys data on wavelength
loss, transmission characteristics and other information to the
operator. Because the AQ-6312B measures quantities of light, it
is classifiable under Heading 9027, HTSUS.
Specifically, you contend that the AQ-6312B is classifiable
under subheading 9027.30.40, HTSUS, which describes electrical
spectrometers, spectrophotometers and spectrographs using optical
radiations. EN 90.27, pg. 1514, states that spectrometers "are
used to measure the wave-lengths of emission and absorption
spectra. They consist essentially of an adjustable slit
collimator (through which the beam of light to be analysed
passes), one or more adjustable prisms, a telescope and a prism
table." A spectrophotometer is "a photometer for measuring the
relative intensities of the light in different parts of the
spectrum." Webster's Ninth New Collegiate Dictionary, pg. 1133
(1990). A spectrograph is a type of spectrometer which is used
"for recording the spectrum on a photographic plate or film." EN
90.27, pg. 1514.
While optical spectrum analyzers are similar to the articles
listed above, they are not known in the trade as spectrometers,
spectrophotometers or spectrographs, nor are they in the same
category of merchandise. It is our opinion that the AQ-6312B is
classifiable under subheading 9027.50.40, HTSUS, which describes
other electrical instruments for measuring or checking quantities
of light using optical radiations (ultraviolet, visible,
infrared).
HOLDING:
The AQ-6312B Optical Spectrum Analyzer is classifiable under
subheading 9027.50.40, HTSUS, which provides for "instruments and
apparatus for measuring or checking quantities of heat, sound or
light . . . [o]ther instruments and apparatus using optical
radiations (ultraviolet, visible, infrared) . . . [e]lectrical."
The corresponding rate of duty for articles of this subheading is
4.9% ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division