CLA-2 CO:R:C:G 085235 AJS
Mr. Kenneth Gebhart
Celestaire, Inc.
416 S. Pershing
Wichita, KS 67218
RE: Marine sextants and navigational calculators
Dear Mr. Gebhart:
Your letter of June 4, 1989, requesting the tariff
classification of marine sextants and navigational calculators
within the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), has been referred to this office for reply.
FACTS:
The first articles at issue are the Freiberger Yacht
Sextant and the Freiberger Drum Sextant which are both
manufactured in the German Democratic Republic. These articles
are marine sextants, which are portable instruments used by
navigators to measure the altitude of celestial bodies for
navigational purposes. The altitude is calculated by measuring
the angular distance between two objects. These sextants possess
telescopic sights for sighting the sun or stars, and an index
mirror and horizon mirror. The user of the sextants utilizes the
visible sea horizon as the horizontal reference point for
measurement by sighting through the sextant's telescope.
The Merlin II Navigational Computer is claimed to be a
dedicated navigational instrument. It is a Sharp pocket computer
(model PC-1248), which has been programmed to perform
navigational functions. The user simply inputs information
obtained with a navigational instrument into the computer. The
computer then calculates the line of position from this
information. Basically, the Merlin II takes the place of a
navigation table. This instrument is manufactured in Japan and
programmed in Australia.
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ISSUE:
Whether the marine sextants in question are classifiable
within 9014.80.50, HTSUSA, which provides for other navigational
instruments; or classifiable within subheading 9014.80.10,
HTSUSA, which provides for optical navigational instruments.
Whether the Merlin II is also classifiable within subheading
9014.80.50 as a navigational instrument; or classifiable within
subheading 8471.20.00, HTSUSA, which provides for digital data
processing machine.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is governed
by the General Rules of Interpretation (GRI's). GRI 1 provides
that classification is determined first in accordance with the
terms of the headings of the tariff and any relative section or
chapter notes.
Heading 9014, HTSUSA, provides for "[d]irection finding
compasses; other navigational instruments and appliances; parts
and accessories thereof:". Explanatory Note (EN) 90.14(II)
states that this heading includes instruments for the
determination of a ship's position such as sextants. Thus, the
sextants in question are specifically provided for within this
heading.
Subheading 9014.80, HTSUSA provides for "other instruments
and appliances" within heading 9014. Subheading 9014.80.10,
HTSUSA, provides for optical instruments. The sextants at issue
contain telescopic sights and mirrors which are essential to
their function. The submitted literature contains a section
entitled "Optical Quality" which states that "[t]he size of the
mirrors on a sextant generally vary directly with the quality of
the instrument. Large index and horizon mirrors are desirable
because larger mirrors admit more light, making it possible to
obtain sights in marginal conditions." The section regarding
"Scopes" lists three types of scopes used in sextants. Further-
more, it states that if a sextant is to contain only one scope, a
four power scope would be the logical choice since it can be used
for taking both sun and star sights. Both the sextants in
question contain scopes, and one version contains the four power
type. This information indicates that scopes and mirrors play an
essential role in the use of sextants.
The word "optical" is defined as "relating to vision" or
"designed or constructed to aid the vision". Webster's Third New
International Dictionary, (1986), pg. 1584. The mirrors and
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scopes contained in the sextants are designed to aid in the
taking of sights. Therefore, the sextants in question satisfy
the description of "optical" navigational instruments and are
classifiable within subheading 9014.80.10, HTSUSA.
You claim that the Merlin II is a dedicated navigational
instrument. You also claim that the unit has been primarily
modified to perform only navigational functions and is incapable
of performing simple arithmetic functions. However, the sample
submitted does not support these claims. The Merlin II is
capable of reprogramming by interfacing it with other data
processing machines, such as data sets. It is also capable of
performing arithmetical functions such as multiplication and
division, that are not dependent on installed navigational
programs. Thus, the Merlin II is not a dedicated navigational
instrument but instead some type of calculating or data
processing machine. If the article in question is a calculating
machine, it would be excluded from chapter 90 and the heading
covering navigational instruments. Chapter 90, Note 1(f).
Heading 8470, HTSUSA, provides for calculating machines.
All machines of this heading have one common characteristic in
that they include a calculating device enabling them to add
together at least two figures each comprising several digits.
EN 84.70. Calculating machines comprise a wide range of machines
varying from the simplest types which can only add and subtract
to more complex machines which can perform the four arithmetic
operations and several other types of calculations. EN 84.70(A).
The Merlin II could possibly satisfy this description. However,
electronic programmable calculators differ from automatic data
processing (ADP) machines, in particular by the fact that they
cannot execute, without human intervention, a processing program
which requires them to modify their execution by logical
decisions during the processing run. The article in question
falls within this distinction between programmable calculators
and ADP machines. Therefore, the Merlin II is excluded from
heading 8470.
Heading 8471, HTSUSA, provides for automatic data processing
machines and units thereof. Digital data processing machines of
this heading must be capable of simultaneously:
(1) Storing the processing program or programs and at least
the data immediately necessary for the execution of the
program;
(2) Being freely programmable in accordance with the
requirements of the user;
(3) Performing arithmetical computations specified by the
user;
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(4) Executing, without human intervention, a processing
program which requires them to modify their execution,
by logical decision during the processing run.
EN 84.71(I). The Merlin II meets this description of a digital
processing machine.
EN 84.71(A) states that a complete digital data processing
machine must also contain at least a central processing unit, an
input unit and an output unit. The Merlin II contains all three
of these units in the same housing. This type of device is
specifically provided for within subheading 8471.20.00, HTSUSA.
HOLDING:
The marine sextants in question are classifiable within
subheading 9014.80.10, HTSUSA, which provides for optical
navigational instruments. They are a product of the German
Democratic Republic, which is a column 2 country, and therefore
dutiable at 45 percent ad valorem.
The Merlin II is classifiable within subheading 8471.20.00,
HTSUSA, which provides for digital automatic processing machines,
dutiable at 3.9 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division