CLA-2 RR:CR:GC 964307 GOB
Mr. Tom Hiller
Sales Manager
Submetrix Ltd.
Unit 6
Brassmill Enterprise Centre
Brassmill Lane
Bath BA 1 3JN
Great Britain
RE: Submetrix 2000 Series Sonar System; surveying instruments and appliances; hydrological instruments and appliances
Dear Mr. Hiller:
This is in response to your request of May 19, 2000, for a ruling as to the classification of the Submetrix 2000 Series Sonar System (hereinafter referred to as the “system”) under the Harmonized Tariff Schedule of the United States (“HTSUS”).
FACTS:
The system includes a survey computer and workstation, sonar transducers, and transducer electronics modules.
The submitted materials indicate the following. Submetrix manufactures sonar products for the world-wide maritime survey industry. The system is intended for mapping the bottom of the sea and inland waterways. They have applications in the following markets: shallow water hydrographic surveys; pipeline route surveys; cable landfalls; river, lake or dam management; dredging operations; and navigational charting.
You state that the system operates by sending a pulse of sound into water. The sound reflects off the sea floor. The system measures the time, direction, and strength of the return of the sound. The end products are images and charts of the depth of the water and the strength of reflection of the seabed, including what is on the sea floor, whether it is rocky or sandy, etc. You state that the system is a survey tool and is not used for immediate navigation, i.e., the system is not used for the navigation of the vessel upon which it are employed.
ISSUE:
Is the Submetrix 2000 Series Sonar System provided for in heading 9014, HTSUS, as other navigational instruments and appliances, or in heading 9015, HTSUS, as surveying, hydrographic, or oceanographic instruments and appliances?
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (“GRI’s”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI’s may then be applied.
The Harmonized Commodity Description and Coding System Explanatory Notes (“EN’s”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the EN’s 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.
Heading 9014 covers:
Direction finding compasses; other navigational instruments and appliances; parts and accessories thereof[.]
Heading 9015 covers:
Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses, rangefinders; parts and accessories thereof[.]
EN 90.14 (II)(B)(7) provides that the phrase “other navigational instruments and appliances” includes “[u]ltrasonic sounding or detecting equipment, for example, asdic, sonar or the like, used for normal sounding operations, for mapping the sea bed, for detecting submarines, wrecks, shoals of fish, etc.”
EN 90.15 (III) provides, with respect to hydrographic instruments, that “[h]ydrography is the scientific description and plotting of water courses, depths, tide levels, etc. The majority of the instruments used for such purposes are, therefore, covered by the previous paragraphs [meaning the previous paragraphs within 90.15].”
GRI 1 is referenced above. We find that the goods cannot be classified solely on the basis of GRI 1 in that headings 9014 and 9015 (particularly when their EN’s are considered in addition to the heading language) both appear to describe the goods.
GRI 2 is not applicable here.
GRI 3 provides, in pertinent part, as follows:
When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:
The heading which provides the most specific description shall be preferred to headings providing a more general description …
The McGraw-Hill Encyclopedia of Science and Technology (1994; “McGraw-Hill”) defines “hydrography” as “… primarily the mapping of the ocean bottoms and the measuring of ocean currents …” McGraw-Hill defines “surveying” as “[t]he measurement of dimensional relationships among points, lines, and physical features on or near the earth’s surface. Basically, surveying determines horizontal distances, elevation distances, directions, and angles … Surveying is typically used … to obtain topographic information for mapping and charting.” McGraw-Hill states that “[d]ata for navigation charts and underwater construction are provided by hydrographic surveys.” McGraw-Hill defines “navigation” as “[t]he process of directing the movement of a craft from one place to another. Navigation involves position, direction, and distance.”
It is our determination that the system is described more specifically in heading 9015 than in heading 9014. The system constitutes surveying instruments or appliances as well as hydrographic instruments or appliances, as described in heading 9015. Most of the goods described in heading 9014 and EN 90.14 appear to relate to the navigation of the vessel or aircraft upon which they are used. This is distinguished from heading 9015 where the goods described therein do not relate to the navigation of the vessel or aircraft upon which they are used. Such is the case with respect to the Submetrix 2000 Series Sonar System, i.e., the system is not used to assist the navigation of the vessel upon which it is used.
We note that the European Community (UK 105098390 of May 5, 2000) recently determined that the Submetrix 2000 Series Sound System is classified in subheading 9015.80, HTS.
Additionally, ruling C81302 issued by Customs in Los Angeles on November 10, 1997, held subheading 9015.80.80, HTSUS, to be the classification of “a portable echo sounder used for mapping the depth of rivers, lakes, harbors, offshore, sediment surveys, and other hydrographic applications.” While the goods in that ruling are not the same as the goods here, they appear to be similar in nature in that the goods in ruling C81302 operate on the principle of sonar and use a transducer to transmit sound waves.
While we find EN 90.14(II)(B)(7), excerpted above, to be highly relevant and indicative of classification of the goods in heading 9014, we find that it is outweighed by the more specific description of the goods in heading 9015, as detailed above. See GRI 3(a), pertinent part excerpted above.
Accordingly, we find that the subject goods are provided for in heading 9015, and, within heading 9015 are classified in subheading 9015.80.80 as: “Other instruments and appliances: … Other: … Other[.]” Our subheading determination is based on the fact that the system is not completely described within any of the previous subheadings of heading 9015, i.e., the system is not a rangefinder; a theodolite or tachymeter; a level; a photogrammetrical surveying instrument or appliance; or an optical instrument or appliance.
Our determination is consistent with the European Community ruling and ruling C81302, both described above.
HOLDING:
The Submetrix 2000 Series Sonar System is provided for in heading 9015, and is classified in subheading 9015.80.80, HTSUS as: “Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses, rangefinders; parts and accessories thereof: … Other instruments and appliances: … Other: … Other[.]”
Sincerely,
John Durant, Director
Commercial Rulings Divisio