CLA-2 RR:TC:MM 957084 LTO
Mr. Steven J. Leahy
Leahy & Ward
63 Commercial Wharf
Boston, Massachusetts 02110
RE: Bar Code Scanning Devices; Wand Tip Assembly; HQ 088941; NYs
894422, 896418; section XVI, note 1(m); section XVI, note 2;
chapter 90, note 1; chapter 90, additional U.S. note 3
Dear Mr. Leahy:
This is in response to your letter of August 30, 1994, to
the Customs office in Boston, Massachusetts, requesting, on
behalf of Sapphire Engineering, Inc., the classification of a
wand tip assembly under the Harmonized Tariff Schedule of the
United States (HTSUS). Your letter, together with the samples
and literature submitted, was forwarded to this office for
response. We regret the delay in responding.
FACTS:
The wand tip assembly consists of an O-ring of non-cellular
rubber, a wand tip cover of polycarbonate, anodized aluminum or
stainless steel, a wand tip of plastic and a window made of
synthetic sapphire. The assembly is a part of a bar code reading
wand which is used to read bar codes and to input data into an
automatic data processing (ADP) machine. The wand is described
as a "highly effective alternative[] to keyboard data entry."
The bar code reading wand contains a sensor that sends a
beam of light onto the bar code. The beam then reflects back
into the wand. The sensor consists of an light-emitting diode
(LED) emitter, detector (photodiode) and lens. The lens is used
to focus the beam onto the bar code, and then to focus the beam
back into the detector. - 2 -
ISSUE:
Whether the wand tip assembly is classifiable as a part of
an ADP unit under heading 8473, HTSUS, or as a part of an optical
appliance or instrument under heading 9013, HTSUS.
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 . . . ."
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C.
1625(c)(1)), as amended by section 623 of Title VI (Customs
Modernization) of the North American Free Trade Agreement
Implementation Act (Pub. L. 103-182, 107 Stat. 2057), Customs
published a notice on February 14, 1996, in the Customs Bulletin,
Volume 30, Number 7, proposing to revoke New York Ruling Letter
(NY) 894422, issued by the Area Director of Customs, New York
Seaport, on February 7, 1994, and NY 896418, issued by the Area
Director of Customs, New York Seaport, on April 6, 1994. In NY
894422, the Symbol Technologies, Inc. ("Symbol"), PDF 1000
portable bar code scanner was held to be classifiable under
subheading 8471.92.84 (now, 8471.60.80), HTSUS, which provides
for other input units for ADP machines: optical scanners.
Plastic housings for the PDF 1000 were classified under
subheading 8473.30.50, HTSUS, which provides for other parts and
accessories of the machines of heading 8471, HTSUS. In NY
896418, the Symbol LS 2000II hand-held scanner, which was
principally used with point-of-sale devices, was held to be
classifiable under subheading 8473.29.00, HTSUS, which provides
for parts and accessories of the machines of heading 8470, HTSUS
(cash registers).
After carefully reviewing the scope of chapters 84, 85 and
90, HTSUS, and structure of the tariff schedule as it pertains
to the classification of devices incorporating "optical
elements," we found it unnecessary to revoke NY 894422 and NY
896418. On April 17, 1996, we published a notice of withdrawal
of our proposed revocations of NY 894422 and NY 896418, in the
Customs Bulletin, Volume 30, Number 16.
Generally, "optical instruments and appliances" are
classified within chapter 90, HTSUS. Articles of chapter 90 are
excluded from several sections of the tariff schedule, including
section XVI, which covers chapters 84 and 85. See Section XVI,
note 1(m) (for exceptions to this rule, see, e.g., Chapter 90,
note 1(g)(h)). Thus, if a device is an "optical instrument or
appliance," as defined by additional U.S. note 3 to chapter 90,
and it is not excluded by note 1 to chapter 90, it must be
classified in one - 3 -
of the many chapter 90 headings that cover "optical" devices:
for example, heading 9014 (navigational instruments); heading
9015 (surveying, hydrographic, oceanographic, hydrological,
meteorological or geophysical instruments); heading 9018
(medical, surgical, dental or veterinary instruments); heading
9027 (instruments for physical or chemical analysis; various
measuring or checking instruments); and heading 9031 (other
measuring or checking instruments), HTSUS. Heading 9013, HTSUS,
is the basket provision for optical instruments and appliances
within chapter 90. The heading covers "other optical instruments
and appliances, not specified or included elsewhere in this
chapter."
Additional U.S. note 3 to chapter 90 provides that, for the
purposes of 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 for some
other subsidiary purpose (emphasis added)." Customs has
defined the term "subsidiary" as follows: "[s]erving to
supplement or assist * * * [s]econdary in importance:
subordinate." See HQ 088941, dated January 16, 1992 (citing
Webster's II New Riverside University Dictionary (1984), pg.
1155) .
In the notice of withdrawal of the proposed revocations, we
stated as follows:
The bar code scanning devices incorporate a mirror
which, in
the process of reading a bar code symbol, assists in both
the production
of the scan line and the production of the signal. The
mirror, arguably,
serves to supplement or assist in the performance of the
scanner's
primary function. However, it is our opinion that the
scanner, and
devices similar to the scanner, which incorporate a laser
diode, one or
more optical elements (such as a mirror, prism or lens), and
significant
electrical or mechanical features (such as a decoder,
digitizer, or
motor), were not intended to be classified as "optical
instruments or
appliances" within chapter 90.
Similar devices incorporating laser diodes, optical
elements and
various electrical and/or mechanical features, include the
laser printers,
CD-ROM drives, document scanners and optical mice of heading
8471,
HTSUS, the compact disc players of heading 8519, HTSUS, and
the laser
disc players of heading 8521, HTSUS. The optics of these
devices are considered "subsidiary" for tariff
classification purposes, and therefore, the scanners, laser
printers, CD-ROM drives, document scanners, optical
mice, compact disc players, laser disc players and similar
devices, cannot
be classified as "optical instruments or appliances" within
chapter 90.
- 4 -
Based on the above reasoning, the bar code reading wand
cannot be classified under heading 9013, HTSUS. The wand is
classifiable as an input device under heading 8471, HTSUS. The
wand tip assembly, a part of that wand which is not a "good
included" in any chapter 84, 85 or 90 heading, is classifiable
under subheading 8473.30.50, HTSUS, which provides for other
parts of the machines of heading 8471, HTSUS. See Section XVI,
note 2(a), HTSUS.
HOLDING:
The wand tip assembly is classifiable under subheading
8473.30.50, HTSUS, which provides for other parts for optical
appliances and instruments. The corresponding rate of duty for
articles of this subheading is free.
Sincerely,
John Durant,
Director
Tariff
Classification Appeals Division