CLA-2 RR:CR:GC 961289
Ms. Karen M. Schmicker
Cairns & Brother Inc.
P.O. Box 4076
Clifton, N.J. 07012
RE: Reconsideration of NY A83894; IRIS Thermal Imaging System;
Section XVI,
Note 4; Chapter 90, Note 3; Functional Unit; Explanatory
Note 90.27;
Chapter 90, Additional U.S. Note 3; Optical Instrument; HQ
089170;
8528.13.00; 9027.50.80
Dear Ms. Schmicker:
This is in response to your letter of November 25, 1997, to
the Customs Commodity Specialist Division, New York, requesting
reconsideration of NY A83894, issued to a Customs broker on
behalf of Cairns & Brother Inc. on June 18, 1996, concerning the
classification of the IRIS thermal imaging system under the
Harmonized Tariff Schedule of the United States (HTSUS). Your
letter was referred to this office for a response.
Pursuant to 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. 103-82, 107 Stat. 2057, 2186 (1993),
notice of the proposed revocation of NY A83894 was published on
February 25, 1998, in the CUSTOMS BULLETIN, Volume 32, Number 8.
No comments were received in response to the notice.
FACTS:
The merchandise consists of the IRIS thermal imaging system
(IRIS), which is used by fire fighters to see through dense
smoke. The system, which attaches to a fire
fighter's helmet, is comprised of the following: a focal plane
array sensor, processor/power module, and cable. A helmet
mounted display and a rechargeable battery are used with the
system; however, it is our understanding that neither one is
imported with the system.
The IRIS detects infrared radiation (heat) which is emitted
directly by objects and materials. It is our understanding that
thermal imaging devices, such as the IRIS, enable the user to
view objects or materials in total darkness and through
obscurants such as heavy smoke. The focal plane array sensor,
which incorporates optical elements such as prisms, mirrors, and
lenses, contains the infrared sensor which detects any heat
energy.
ISSUE:
Whether the IRIS is classifiable under subheading
8528.13.00, as television reception apparatus, under subheading
9013.80.90, HTSUS, as an other optical instrument, not specified
or included elsewhere in chapter 90, HTSUS, or under subheading
9027.50.80, HTSUS, as an other instrument using optical radiation
for measuring or checking quantities of heat.
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.
The HTSUS provisions under consideration are as follows:
8528 Reception apparatus for television, whether or not
incorporating
radiobroadcast receivers or sound or video recording or
reproducing apparatus; video monitors and video projectors:
Reception apparatus for television, whether or not
incorporating radiobroadcast receivers or sound or
video recording or reproducing apparatus:
8528.13.00 Black and white or other monochrome.
* * * * * * * * * *
9013 Liquid crystal devices not constituting articles provided
for more
specifically in other headings; lasers, other than laser
diodes; other
optical appliances and instruments, not specified or
included
elsewhere in this chapter; parts and accessories thereof:
9013.80 Other devices, appliances and instruments:
9013.80.90 Other.
* * * * * * * * * *
9027 Instruments and apparatus for physical or chemical analysis
(for
example, polarimeters, refractometers, spectrometers, gas or
smoke analysis apparatus); instruments and apparatus for
measuring or checking viscosity, porosity, expansion,
surface
tension or the like; instruments and apparatus for measuring
or
checking quantities of heat, sound or light (including
exposure
meters); microtomes; parts and accessories thereof:
9027.50 Other instruments and apparatus using optical
radiations
(ultraviolet, visible, infrared):
9027.50.80 Other.
* * * * * * * * * *
Section XVI, note 4, HTSUS, states that:
[w]here a machine (including a combination of machines) consists of
individual components (whether separate or interconnected by piping, by
transmission devices, by electric cables or by other devices) intended to
contribute together to a clearly defined function covered by one of the headings in chapter 84 or chapter 85, then the whole falls to be
classified in the heading appropriate to that function.
Chapter 90, note 3, HTSUS, states that:
[t]he provisions of note 4 to section XVI apply also to this chapter.
As the IRIS consists of individual and interconnected
components, if those components contribute together to a clearly
defined function covered by a provision in chapters 84,85, or 90,
HTSUS, the IRIS will constitute a functional unit. We must now
determine if such a provision exists.
In NY A83894, dated June 18, 1996, Customs held the IRIS to
be classifiable under subheading 8528.13.00, HTSUS. In HQ
950591, dated December 23, 1991, we stated that:
[s]pecifically, infrared uses frequencies of the order of 10 (13th
power) Hz. Therefore, infrared cannot be said to be encompassed by the
terms radiotelephony, radiotelegraphy, radiobroadcasting or
television, as delineated in heading 8527, HTSUSA.
Based upon the reasoning in HQ 950591, because heading 8528,
HTSUS, covers television reception apparatus, the IRIS, which
utilizes infrared technology, is precluded from classification
under subheading 8528.13.00, HTSUS.
You claim that the IRIS is a thermal analysis instrument
which checks or measures quantities of heat, classifiable under
subheading 9027.50.80, HTSUS. Based upon the information you
have provided, the IRIS is a thermal imaging device which aids
the user in seeing objects or materials through heavy smoke. You
have not provided any evidence that the IRIS measures or checks
quantities of heat or provides an analysis of thermal energy.
Also, the IRIS does not appear similar to any of the many
examples given in Harmonized Commodity Description and Coding
System Explanatory Note 90.27 (pp. 1637 - 1643). Therefore, it
is our position that the IRIS is not classifiable under
subheading 9027.50.80, HTSUS.
Chapter 90, additional U.S. note 3, HTSUS, states that:
[f]or the purposes of this chapter 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.
As previously stated, the IRIS contains optical elements.
As it is our understanding that these elements are instrumental
in the functioning of the IRIS, it is our position that they
serve a primary function, and therefore the IRIS is an optical
instrument as defined above.
Because the IRIS does not appear to be classifiable
elsewhere in chapter 90, HTSUS, or in other chapters of the
HTSUS, we find that its components constitute a functional unit,
contributing together to the clearly defined function of an
optical instrument covered by heading 9013, HTSUS. Specifically,
the IRIS is classifiable under subheading 9013.80.90, HTSUS. See
HQ 089170, dated January 4, 1993, for another example of
merchandise classifiable as a functional unit in heading 9013,
HTSUS.
HOLDING:
The IRIS thermal imaging system is classifiable under
subheading 9013.80.90, HTSUS, as an other optical instrument, not
specified or included elsewhere in chapter 90, HTSUS.
NY A83894 is revoked. In accordance with 19 U.S.C.
1625(c)(1), this ruling will become effective 60 days after its
publication in the CUSTOMS BULLETIN. Publication
of rulings or decisions pursuant to 19 U.S.C. 1625(c)(1) does not
constitute a change of practice or position in accordance with
section 177.10(c)(1), Customs regulations [19 CFR 177.10(c)(1)].
Sincerely,
John Durant, Director
Commercial Rulings Division