CLA-2 CO:R:C:G 081744 TLS
Mr. John Montoya
Canon, U.S.A., Inc.
One Canon Plaza
Lake Success, New York 11042-1113
RE: Color video printer
Dear Mr. Montoya:
You request a ruling on the proper classification of a
color video printer under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA). Your letter dated November
24, 1987 has been submitted to this office for a reply.
FACTS:
The color video printer is a machine that produces color
still images from a video cassette recorder, a video floppy disk,
or a video disk. The printer functions on an ink jet printing
principle and takes approximately three minutes to produce one
print. It prints on a specially coated paper. An eight-color
cartridge replacement system is also used. The printer operates
in conjunction with a still video (SV) recorder, a television,
and a still video camera.
The SV camera takes a "picture" of an object or scene and
converts that image into an electronic signal and records it on a
standard floppy disk. The SV recorder transfers the image
immediately to a television or monitor when the floppy disk is
placed into the recorder, processing an electronic impulse from
the information stored on the floppy disk. The printer can then
produce hard copies of the image. The entire integrated unit is
referred to as the Still Video System. The printer acts in
unison with the other components of the system, and it does not
reproduce videos or record them directly by itself. The printer
is not capable of functioning with an automatic data processing
machine.
ISSUE:
Under which of the following HTSUSA headings is the color
video printer properly classifiable:
8471, HTSUSA, covering automatic data processing machines and
units thereof; magnetic or optical readers, machines for
transcribing data onto data media in coded form and machines for
processing such data, not elsewhere specified or included;
8472, HTSUSA, covering other office machines (for example,
hectograph or stencil duplicating machines, addressing machines,
automatic banknote dispensers, coin-sorting machines, coin-
counting or wrapping machines, pencil-sharpening machines,
perforating or stapling machines);
8522, HTSUSA, covering parts and accessories of apparatus of
headings 8519 to 8521.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI) govern the
classification of articles under the HTS. GRI 1 requires that
classification be determined according to the terms of the
headings and any relative section or chapter notes. Heading 8471
covers automatic data processing (ADP) machines and machines for
transcribing data onto data media in coded form. As noted above,
the color video printer cannot be operated with an ADP machine,
nor does it transcribe or process data. While the entire
integrated system may perform these functions, it is the
different individual components within the system that do so and
not the printer itself. Therefore, the color video printer is
not classifiable under heading 8471.
The Explanatory Notes (EN), although not dispositive,
should be looked to for the proper interpretation of the HTSUSA.
See 54 Fed. Reg. 35127, 35128 (August 23, 1989). EN 84.72 states
that heading 8472 covers other office machines if not covered by
any other heading. We must now compare 8472 to heading 8521 for
the purpose of choosing the most appropriate provision.
Heading 8521 covers video recording or reproducing
apparatus. The still video system both records and reproduces
video images into hard copies. Under EN 85.21, it is noted that
reproducing apparatus are those designed only to reproduce images
and sound directly on a television receiver. In fact, EN
85.21(B)(1) notes, as an example of an apparatus intended to be
classified under heading 8521, one ..."using videodiscs in which
the image and sound data are stored on the disc by various
methods and picked up by a laser optical reading system...." In
the present case, a television monitor is substituted for the
laser optical reading system, but the effect is the same. The
television monitor picks up the recorded image and sound directly
from the videodisc in the same manner the laser system would.
Thus, we find the still video system to be covered under 8521 as
video reproducing apparatus.
Heading 8522 calls for parts of apparatus of headings 8519
to 8521. As noted before, the color video printer is a part of
the integrated system. The part should be classified consistent
with how the whole is classified. As a part of apparatus covered
under heading 8521, the printer is properly classifiable under
8522. Classification under heading 8472 is precluded because
8521 provides a more specific description of the still video
system as a whole. See EN 84.72, supra.
HOLDING:
The color video printer is classified under subheading
8522.90.90, HTSUSA, as a part of apparatus of heading 8521.
Sincerely,
John Durant, Director
Commercial Rulings Division