CLA-2 CO:R:C:M 088336 MBR
8523.20.00
Mr. John B. Rehm
Dorsey & Whitney
1330 Connecticut Avenue, N.W.
Suite 200
Washington, D.C. 20036
RE: Reconsideration of HQ 088336, dated April 20, 1990; Canon
Still Video Camera; Television; Other Optical Apparatus;
Models RC 470, RC 760, RC 701 and RC 250
Dear Mr. Rehm:
In your letters of October 31, 1990, and April 18, 1991, you
requested reconsideration of HQ 088336, dated April 20, 1990,
which held that the Canon Still Video Camera models RC 470, RC
760, RC 701 and RC 250 were classified in subheading 9013.80.60,
Harmonized Tariff Schedules of the United States (HTSUSA).
FACTS:
The merchandise consists of the Canon Still Video Camera
models RC 470, RC 760, RC 701 and RC 250. Still Video Cameras
("SVCs") utilize solid-state electronic technology and
incorporate charge coupled devices ("CCD's"). CCD's are
semiconductors which contain a grid of numerous photosensitive
cells, or pixels. As the image-forming light of an object is
focused onto the grid, each pixel receives a certain quantity of
light which is translated into an electrical charge. The result
is a pattern of electrical charges which represents an image.
The electrical charges are subsequently processed by the SVC into
magnetic analog signals for storage on a magnetic "floppy" disc.
Up to 50 still images can be stored on the floppy disc. The
images can then be viewed on a television screen, video monitor,
or hard copies can be made with an electronic printer.
ISSUE:
What is the classification of the "Still Video Camera,"
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA)?
-2-
LAW AND ANALYSIS:
You requested reconsideration of HQ 086847, dated April 20,
1990, which held that the Canon Still Video Camera models RC 470,
RC 760, RC 701 and RC 250 were classified in subheading
9013.80.60, HTSUSA.
You argue that the Still Video Camera (SVC) is properly
classifiable in heading 9006, HTSUSA, which provides for:
"[p]hotographic (other than cinematographic) cameras." However,
in HQ 086847, dated April 20, 1990, Customs held that:
In addition to the guidance provided by the HTSUSA's
classification of electrical articles, there is
lexicographic authority for the position that electronic
devices which use CCD's are distinguished from photographic
articles. The McGraw Hill Encyclopedia of Science and
Technology, Vol. 3, p. 168, provides:
Electronic camera. Advances in the field of
solid-state electronics have made possible
the development of the electronic still camera.
Unlike photographic cameras, in which film senses
and records the image-forming light, the electronic
still camera uses a solid-state image sensor to
sense the image-forming light and a separate recording
medium to record and store the picture. (Emphasis
added).
In our opinion an electronic still video camera which
uses a charge coupled device and records electrical
representations of images on magnetic discs principally
functions as an electrical apparatus and not as a
photographic apparatus. Thus, still video cameras are not
classifiable as photographic cameras in Heading 9006.
In HQ 086847, dated April 20, 1990, we exhaustively explored
the tariff meaning of "photographic camera." You now argue that
the SVC is an "innovative" and "unconventional" photographic
camera. However, for the reasons stated above, and those in HQ
086847, we disagree. Furthermore, we are not convinced that when
the court defined "photography" in St. Regis v. United States, 11
CIT 601 (1987), that it intended a solid-state image sensor to be
encompassed within the term "sensitized surface." You have not
presented any new, or further persuasive facts or law for our
consideration on this point.
In the alternative, you argue that the SVC is properly
classifiable under heading 8525, HTSUSA, which provides for:
"[t]elevision cameras." However, in your letter of April 18,
1991, you state:
-3-
In the first place, although similar in certain
respects, the television camera and Canon's SVC are
distinct articles of commerce. The manner in which the
television camera is classified therefore sheds no
light on the question.
Furthermore, in HQ 086847, dated April 20, 1990, we stated:
Although SVC's and solid-state television cameras
both produce images through an electronic process, the
two types of cameras have substantially different
capabilities and uses. While SVC's are designed to
produce single "still" images, television cameras
produce images in rapid succession to portray action.
SVC's are not designed to produce images in a
sufficiently rapid succession to portray action.
We also stated that:
The common meaning for television encompasses a process
whereby rapidly changing pictures are transmitted through
electro-magnetic waves or by line, usually up to 30 "frames"
a second, in real time or by storage and retrieval. (See Van
Nostrand's Scientific Encyclopedia, supra, p. 2794, and
McGraw Hill Encyclopedia of Science and Technology, supra,
Vol 18, p. 180).
Therefore, you argue that the SVCs can depict motion because
they have the capability to record a total of 50 images, at the
rate of 20 images per second (ips), and can retrieve those images
for display at 15 images per second. However, a VHS
demonstrational video was unconvincing. The scenes depicted
could hardly be considered "motion" and lasted a total of 3.33
seconds. Therefore, as we held in HQ 086847, dated April 20,
1990, the SVCs are not television cameras and consequently
cannot be classified as television cameras in Heading 8525.
SVCs satisfy the definition for "optical" apparatus
provided in Chapter 90 U.S. Note 3. Articles which are
classifiable in Chapter 90 are excluded by Section XVI Note 1(m)
from being classified in Chapter 85. SVCs are thus classified
in Heading 9013. The Canon Still Video Camera Models RC 470, RC
760, RC 701 and RC 250 are classified in subheading 9013.80.60,
HTSUSA.
Chapter 85 Note 6 provides that records, tapes and other
media classifiable in heading 8523, and 8524, HTSUSA, are
classified in those headings regardless of whether they are
entered with the apparatus for which they are intended. Any
unrecorded magnetic "floppy" discs entered with the Canon SVCs
are described by heading 8523, HTSUSA, and are classified in
subheading 8523.20.00, HTSUSA.
-4-
HOLDING:
The Canon Still Video Camera models RC 470, RC 760, RC 701,
RC 250 are properly classified in subheading 9013.80.60, HTSUSA,
as held in HQ 086847, dated April 20, 1990.
Unrecorded magnetic "floppy" discs entered with the SVCs
are classified in subheading 8523.20.00, HTSUSA.
Sincerely,
John Durant, Director
Commercial Rulings Division