CLA-2 RR:TC:MM 959655 JAS
Port Director of Customs
#1 La Puntilla Street
Old San Juan, PR 00901
RE: PRD 4909-96-100085; Compact Disc (CD) Replicating Machine; Machine Used in Duplicating Compact Discs; Injection Molding
Ma chine and CD Replication System Including Metallizer, Lacquer Coater, Ultraviolet Curing Apparatus, Optical Scanner, Handling and Loading Apparatus, and Label Printer/Applicator; Machinery for the Manufacture of Products from Rubber or Plastics, Heading 8477; Machines Having Individual Functions, Heading 8479
Dear Port Director:
This is our decision on protest 4909-96-100085, filed
against your classification under the Harmonized Tariff Schedule
of the United States (HTSUS) of machinery for replicating compact
discs (CDs). The entry under protest was liquidated on April 19,
1996, and this protest timely filed on July 17, 1996.
FACTS:
The merchandise in issue is the Monoliner MK IV which is a
machine used to produce numerous CDs from a master disc.
Descriptive literature indicates the MK IV consists essentially
of an injection molding component and replicating apparatus. A
disc master containing the required digital information, made in
a separate laser etching process, is used to produce a stamper
which acts as a mold. Plastic is injected into the mold to
produce substrates or discs, each containing the same digital
information as the master. A robot arm transfers the molded
discs to a metallizer or sputter coater which deposits a thin
coating of vaporized aluminum on the discs' surface. A
protective lacquer coating is then applied to the metalliized
discs and dried. Identifying labels are printed and affixed to
the discs, after which they are scanned for defects and stored on
a spindle. - 2 -
The Monoliner MK IV was entered under a provision in heading
8477, HTSUS, for machinery for working rubber or plastics or for
the manufacture of products from these materials. The entry was
liquidated under a provision in heading 8479, HTSUS, as a machine
having individual functions not specified or included elsewhere
in chapter 84.
The provisions under consideration are as follows:
8477 Machinery for working rubber or plastics or for the manufacture of products from these materials...; parts thereof:
8477.10 Injection-molding machines:
8477.10.40 For use in the manufacture of video
laser discs
* * * *
8479 Machines...having individual functions, not specified or included elsewhere in [Chapter 84]; parts thereof:
8479.89 Other:
8479.89.95 Other
ISSUE:
Whether the Monoliner MK IV is machinery of heading 8477.
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States (HTSUS) in accordance with the
General Rules of Interpretation (GRIs). GRI 1 states in part
that for legal purposes, classification shall be determined
according to the terms of the headings and any relative section
or chapter notes, and provided the headings or notes do not
require otherwise, according to GRIs 2 through 6.
The protestant maintains that the MK IV is provided for in
heading 8477 because it is an injection molding machine which
molds CDs using polycarbonate. We disagree. The machine in - 3 -
question incorporates a number of components only one of which is
an injection molding machine. Moreover, as described above, a CD
is composed of plastic and aluminum. There is no evidence that a
CD is considered to be a plastic product, as the text of heading
8477 requires.
Machinery provided for in heading 8479 must have individual
functions, that is, a function or functions which can be
performed distinctly from or independently of any other machine
or appliance, and also must not be described more specifically in
another heading in any other Chapter in the HTSUS. The Monoliner
MK IV meets both of these requirements.
HOLDING:
Under the authority of GRI 1, the Monoliner MK IV is
provided for in heading 8479. It is classifiable in subheading
8479.89.95, HTSUS.
The protest should be DENIED. In accordance with Section
3A(11)(b) of Customs Directive 099 3550-065, dated August 4,
1993, Subject: Revised Protest Directive, you should mail this
decision, together with the Customs Form 19, to the protestant no
later than 60 days from the date of this letter. Any
reliquidation of the entry or entries in accordance with the
decision must be accomplished prior to mailing 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 to the public via the Diskette Subscription Service, the
Freedom of Information Act and other public access channels.
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division