CLA-2 CO:R:C:M 089222 CMS
Mr. John N. Politis
Politis, Pollack & Doram
3255 Wilshire Blvd., Ste. 1688
Los Angeles, CA 90010
RE: Auto Plotter; Omni Plotter; Express Thermal Plotter; Dot
Matrix; Automatic Data Processing (ADP) Machines; Computer
Output Units; Computer Aided Design; CAD; Drawing
Instruments; HQ Ruling 086082; HQ Ruling 088994
Dear Mr. Politis:
This is in response your request on behalf of Japan Digital
Laboratory Co., Ltd. (JDL), dated April 8, 1991, for a
classification ruling on certain plotters.
FACTS:
The merchandise consists of three types of plotters. The
JDL 850 XP Auto Plotter XP is a C-size serial impact color dot-
matrix type plotter. The JDL 950 VA Omni Plotter is a self
contained D-size serial impact color dot-matrix type plotter.
The JDL 950 TH Express Plotter is a self contained D-size color
thermal type plotter.
ISSUE:
Is the merchandise classified as ADP output units in Heading
8471, or as drawing instruments in Heading 9017?
LAW AND ANALYSIS:
The Harmonized Tariff Schedule of the United States
Annotated (HTSUSA) superseded the Tariff Schedule of the United
States Annotated (TSUSA) 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...".
-2-
Heading 8471 in pertinent part describes output units of ADP
machines. Heading 9017 in pertinent part describes drawing
instruments.
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 Harmonized Commodity Description and Coding System
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 Opinions No. 9017.10(1).
In the October 23, 1990 correspondence from the Senior
Manager of JDL to the District Director of Customs, Los Angeles,
it is stated that "JDL imports plotting devices for the
engineering computer aided design market" (emphasis added). The
product literature for the Express Plotter states that using the
plotter with a certain protocol "...you can get lightning-fast
plotting from AutoCAD, Computervision Personal Designer,
Microstation, and VersaCAD. Plus full HP-GL compatibility is
supported for other CAD applications." The Express Plotter
literature also states that the plotters perform final plots as
well as checkplots.
In the article "New Plotters: All the Way From A to E", PC
Magazine, October 14, 1986, p. 180, it is stated that plotters
are categorized according to the size paper, or media, they
accommodate. Media size, it is stated, usually ranges from A to
E. On p. 180 it is stated:
A-and B-size plotters are fine for business graphics,
overhead transparencies, and the like, while the
larger devices are intended primarily for CADD and
professional architectural, engineering, and related
applications.
-3-
The three JDL plotters under consideration are C and D size
plotters.
The importer argues that the three plotters are principally
used in printing applications as output units for the ADP
machines of Heading 8471, or are alternatively classified as
parts in Heading 8473. The importer presents a 1988 market
survey for the JDL 850 Plotter, the results of which are marked
"confidential". The market survey does not indicate which size
of the model 850 plotter was the subject of the survey, and the
results of the survey do not clearly support classification in
any particular Heading of the HTSUSA.
In contrast, the representations made by JDL in the October
23, 1990 correspondence to Customs, two years after the survey
was conducted, unequivocally state that the imported JDL
plotters are used in the engineering CAD market.
The available information supports the classification of the
plotters as drawing instruments, other drawing instruments,
other, in subheading 9017.20.80, HTSUSA.
The importer argues that the JDL plotters are distinguished
from the photoplotters which were the subject of HQ Ruling 086082
(June 17, 1991). Although the JDL plotters under consideration
do not plot with beams of light, their design features,
capabilities and uses support classification in Heading 9017. In
HQ Ruling 088994 (July 24, 1991), we found that certain thermal
image, pen and electrostatic plotters, which are not
photoplotters, were classified in Heading 9017; although they did
not plot with beams of light, the plotters were used in CAD,
computer aided manufacturing (CAM) and similar applications.
The importer also argues that the plotters should be
classified in Heading 8471 pursuant to Chapter 90 Note 2(a).
Chapter 90 Note 2, however, applies to parts of Chapter 90
machines and other articles; it is not argued or suggested that
the JDL plotters under consideration are parts of any Chapter 90
machines or articles.
HOLDING:
The three JDL plotters under consideration are classified as
drawing instruments, other drawing instruments, other, in
subheading 9017.20.80, HTSUSA.
Sincerely,
John Durant, Director
Commercial Rulings Division