CLA-2 CO:R:C:M 088994 CMS
District Director of Customs
300 South Ferry St., Terminal Island
Room 2017
San Pedro, CA 90731
RE: Application For Further Review Of Protest No. 2704-90-004796
(November 23, 1990); Pen Plotters; Electrostatic Plotters;
Thermal Direct Image Plotters; Parts And Accessories
Dear Sir:
This protest was filed against your liquidations dated
August 24, 1990, through September 14, 1990, in which parts and
accessories of certain plotters were classified in 9017.90.00,
HTSUSA.
FACTS:
The merchandise consists of circuit boards, imaging heads
and other parts and accessories of certain CalComp pen plotters,
electrostatic plotters and thermal direct image plotters.
The protestant's Statement Of Position attached to the
protest states on p. 1 that the plotters are "...used in the
reproduction of various types of drawings and graphic designs
created in a computer, including maps, charts, and architectural
and engineering drawings."
Descriptive literature for the plotters states that the
plotters offer features most in demand for a wide range of CAD
(computer aided design), CAM (computer aided manufacturing) and
CAE (computer aided engineering), including integrated circuit
and printed circuit board design. The literature states that the
products are used with drafting software programs, and that the
devices produce plots with the high quality, detail and accuracy
demanded by applications such as CAD and CAM. The product
literature also repeatedly refers to the plots produced by the
devices as "drawings".
-2-
ISSUE:
Is the merchandise classified in Heading 8473 as parts and
accessories of the automatic data processing (ADP) machines and
units of Heading 8471, or in Heading 9017 as parts and
accessories of drawing instruments?
LAW AND ANALYSIS:
The Harmonized Tariff Schedule of the United States
Annotated (HTSUSA) superseded the TSUS effective January 1, 1989.
The HTSUSA provides that the classification of articles is
governed by the General Rules of Interpretation (GRI's). GRI 1
states in pertinent part that "...classification shall be
determined according to the terms of the headings and any
relative section or chapter notes...".
Heading 8473 in pertinent part describes parts and
accessories suitable for use solely or principally with the
machines of Heading 8471 (ADP machines and units). Heading 9017
in pertinent part describes parts and accessories of drawing
instruments.
To properly classify the parts and accessories under
consideration, the classification of the plotters themselves must
be determined.
Heading 8471 is a Section XVI heading. Heading 9017 is a
Chapter 90 Heading. Section XVI Note 1(m) provides that Section
XVI does not cover articles of Chapter 90. Thus, if the plotters
are articles of Heading 9017, then they are not classified in
Heading 8471.
The Explanatory Notes to Heading 9017, pp. 1485-1486,
provide that Heading 9017 drawing instruments are used in a wide
range of drawing applications, including reproductions of maps,
plans and drawings, for drafting, and in engineering
applications.
Further, Heading 9017 covers computer aided drawing
instruments in addition to manual drawing instruments. The
Explanatory Notes to Heading 9017, p. 1486, describe drawing
instruments such as "drafting machines incorporating automatic
data processing or working in conjunction with such machines".
A computer aided design (CAD) system which included a
digitizer/plotter for producing drawings was classified as a
Heading 9017 drawing instrument by the Harmonized System
Committee of the Customs Cooperation Council. See Compendium of
Classification Opinion No. 9017.10(1).
-3-
The publication Byte, Vol. 13, No. 13 (December, 1988),
p. 166, states that one of the Calcomp plotters "...draw[s]
sharp, consistent plots on almost any medium" (emphasis added).
In HQ Ruling 086082 (June 17, 1991), a copy of which is
attached for your reference, we held that certain high quality
laser plotters used in conjunction with ADP machines for CAD,
CAM, engineering and other high precision applications including
printed circuit board plotting were classified as drawing
instruments in Heading 9017.
Like the laser plotters at issue in HQ Ruling 086082, the
plotters under consideration are high quality plotters used in
conjunction with ADP machines for CAD, CAM, engineering and other
high precision applications including printed circuit board
plotting.
The plotters under consideration are described by Heading
9017.
The protestant makes several arguments as to why the
plotters should be classified in Chapter 84 of the HTSUSA and not
in Chapter 90. These arguments include that the plotters are not
used in the "drawing process" as described in certain TSUS cases,
are not hand held instruments, and that some plotters were
classified as output devices under the TSUS.
These arguments do not support the classification of the
merchandise in Chapter 84 of the HTSUSA. Under the HTSUSA, it is
clear that Heading 9017 covers drawing instruments that work in
conjunction with ADP machines, and not just hand-held instruments.
The arguments set forth by the protestant are more fully addressed
in HQ Ruling 086082.
HOLDING:
The merchandise under consideration is classified as parts
and accessories of drawing instruments, in 9017.90.00. The
protest should be denied. A copy of this decision should be
attached to the Form 19 Notice of Action.
Sincerely,
John Durant, Director
Commercial Rulings Division