CLA-2 CO:R:C:M 956919 DWS
Area Director
U.S. Customs Service
JFK Airport, Building #77, Rm. 228
Jamaica, NY 11430
RE: Protest 1001-94-103492; Hyper Tunable LD Light Source;
Explanatory Note 90.13; NY 873993; 9013.20.00
Dear Area Director:
The following is our decision regarding Protest 1001-94-103492 concerning your action in
classifying and assessing duty on a Hyper Tunable LD Light Source under the Harmonized Tariff
Schedule of the United States (HTSUS).
FACTS:
The merchandise consists of a Hyper Tunable LD Light Source (model no. TSL-300) which is
utilized in research and development in the field of electro-optics and fiber optics in the
telecommunications industry. It is used as a tunable light source for characterizing optical
components such as optical switches, isolators, amplifiers, filters, etc.
According to information supplied by the protestant, the merchandise is comprised of both
optical and electrical components. The optical components consist of an optical bench, a laser
diode chip, lenses, isolators, grating mirrors, and optical fiber cable. The electrical components
consist of a central processing unit (CPU), a motherboard, a current and temperature control
board, and the power supply. All of the components are contained within a metal casing.
The merchandise was entered under subheading 9013.20.00, HTSUS, as a laser, other than a
laser diode. The entry was liquidated on April 22, 1994, under subheading 9013.80.60, HTSUS,
as an other optical instrument, not specified elsewhere under chapter 90, HTSUS. The protest
was timely filed on May 17, 1994.
The subheadings under consideration are as follows:
9013.20.00: . . . ; lasers, other than laser diodes; other
optical appliances and instruments, not
specified or included elsewhere in this chapter;
. . . : [l]asers, other than laser diodes.
The general, column one rate of duty for goods classifiable
under this provision is 3.9 percent ad valorem.
9013.80.60: . . . : [o]ther devices, appliances and
instruments: [o]ther.
The general, column one rate of duty for goods classifiable
under this provision is 9 percent ad valorem.
ISSUE:
Whether the Hyper Tunable LD Light Source is classifiable under subheading 9013.20.00,
HTSUS, as a laser, other than a laser diode, or under subheading 9013.80.60, HTSUS, as an
other optical instrument, not specified elsewhere under chapter 90, HTSUS.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in accordance with the General Rules of
Interpretation (GRI's).
GRI 1 provides that classification is determined according to the terms of the headings and any
relative section or chapter notes.
In understanding the language of the HTSUS, the Harmonized Commodity Description and
Coding System Explanatory Notes may be utilized. The Explanatory Notes, although not
dispositive or legally binding, provide a commentary on the scope of each heading of the HTSUS,
and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54
Fed. Reg. 35127, 35128 (August 23, 1989). In part, Explanatory Note 90.13 (p. 1479) states
that:
[l]asers are classified in this heading not only if they
are intended to be incorporated in machines or appliances
but also if they can be used independently, as compact
lasers or laser systems, for various purposes such as
research, teaching, or laboratory examinations.
However, the heading excludes lasers which have been adapted
to perform quite specific functions by adding ancillary
equipment consisting of special devices (e.g., work-tables,
work-holders, means of feeding and positioning workpieces,
means of observing and checking the progress of the
operation, etc.) and which, therefore, are identifiable as
working machines, medical apparatus, control apparatus,
measuring apparatus, etc. Machines and appliances
incorporating lasers are also excluded from the heading.
Insofar as their classification is not specified in the
Nomenclature, they should be classified with the machines
or appliances having a similar function.
Based upon Explanatory Note 90.13, it is clear that the subject article is classifiable under
heading 9013, HTSUS. However, we must determine the specific subheading provision which
best describes the merchandise.
Because, as provided in the block diagram from the protestant, the merchandise contains a
laser diode chip, the light source cannot be classifiable under subheading 9013.20.00, HTSUS, as
a laser, other than a laser diode. In accordance with GRI 1, the light source does not meet the
terms of heading 9013, HTSUS, with respect to the language of that provision concerning lasers,
and, therefore, the merchandise is precluded from classification under subheading 9013.20.00,
HTSUS.
Even if the light source contained a laser other than a laser diode, that component would still
be just one of many optical components contained within the light source. The laser would be just
one component performing a specific function within a working machine. In accordance with
Explanatory Note 90.13, such machines are precluded from classification under subheading
9013.20.00, HTSUS.
Because the light source, which contain various optical components, is not classifiable
elsewhere under chapter 90, HTSUS, it is classifiable under subheading 9013.80.60, HTSUS. See
NY 873993, dated May 27, 1992, which held that similar merchandise was classifiable under
subheading 9013.80.60, HTSUS.
HOLDING:
The Hyper Tunable LD Light Source is classifiable under subheading 9013.80.60, HTSUS, as
an other optical instrument, not specified elsewhere under chapter 90, HTSUS.
The protest should be DENIED in full. In accordance with Section 3A(11)(b) of Customs
Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, this
decision, together with the Customs Form 19, should be mailed by your office to the
protestant no later than 60 days from the date of this letter. Any reliquidation of the entry
in accordance with the decision must be accomplished prior to mailing of the decision.
Sixty days from the date of the decision the Office of Regulations and Rulings will take
steps to make the decision available to Customs personnel via the Customs Rulings Module
in ACS and the public via the Diskette Subscription Service, Freedom of Information Act,
and other public access channels.
Sincerely,
John Durant, Director
Commercial Rulings Division