CLA-2 CO:R:C:M 951005 CMS
Mr. Michael Mitchell
Chief, Customs Information Exchange
U.S. Customs Service
6 World Trade Center
New York, NY 10048
RE: "A" and "B" Media Size Color Thermal Transfer Printer;
Plotter; Automatic Data Processing; Drawing Instrument;
Machine; Subheading 9017.10.00
Dear Mr. Mitchell:
This is in response to the double difference of opinion
between the National Import Specialist (NIS), New York, and the
Field Import Specialist, San Francisco, regarding the
classification of a certain color thermal printer. The NIS
report (CLA-2-90:S:N:N1:104) was received by Customs Headquarters
on January 16, 1992.
FACTS:
The merchandise is described as the "G5232 Color Postscript
Printer". The G5232 is an "A" and "B" size model which uses the
thermal transfer method. In print mode "A", the G5232 produces a
6.8" x 10" image on 8.5" x 11" paper or overhead transparency
media. In print mode "B", the G5232 produces a 10" x 15" image
on 11" x 17" media. The G5232 produces text and graphics in four
colors.
ISSUE:
Is the merchandise classified as a printer unit for an
automatic data processing machine in Heading 8471, or as a
drawing instrument in Heading 9017?
LAW AND ANALYSIS:
The Harmonized Tariff Schedule of the United States (HTSUS)
provides that the classification of articles is governed by the
General Rules of Interpretation (GRI's). GRI 1 states in
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pertinent part that "...classification shall be determined
according to the terms of the headings and any relative section
or chapter notes...".
Heading 8471 is a Section XVI heading. Section XVI Note
1(m) excludes articles of Chapter 90 from Section XVI. Thus, if
the merchandise is described by Heading 9017 as a drawing
instrument, it is classified there and not in Heading 8471.
In HQ Ruling 089222 (September 10, 1991), we classified a
"D" size color direct thermal plotter in Heading 9017. The
product plotted unlimited color images up to 23.61" x 150' in
size on 24" x 150' media. It was found that the plotter was used
in a wide range of computer aided design (CAD) and similar
applications which were typical of Heading 9017 instruments.
The "A" and "B" type G5232 product under consideration,
however, does not rise to the level of the "D" size plotter at
issue in HQ Ruling 089222 regarding its function as a Heading
9017 drawing instrument. The features of the G5232 make it less
amenable to Heading 9017 applications than the thermal plotter at
issue in HQ Ruling 089222.
In the article entitled "New Plotters: All the Way From A to
E", PC Magazine, October 14, 1986, p. 179, it is stated that
plotters are categorized according to the media size they
accommodate. In the United States, it is stated, media size
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.
Media size, although not conclusive, is one factor to
consider in determining whether this type of product is designed
to function as a Heading 8471 unit or as a Heading 9017
instrument. Low media size capability may be suggestive of
Heading 8471 applications. However, even a low media size
product may have specialized features and uses which result in it
belonging to a class of goods which is principally used as a
Heading 9017 product or other good. If such features and uses
are established, the product should be classified in Heading 9017
or in another appropriate Heading.
The G5232 product information states that the G5232 has some
uses which may fall within the scope of Heading 9017 product
applications. However, an analysis of all the available
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information does not support a finding that the G5232 "A" and "B"
size printer belongs to a class of goods which is principally
used as Heading 9017 drawing instruments. Although the G5232 is
more versatile than the most basic computer printer, the
available information supports a finding that its principal use
is as a Heading 8471 printer for an automatic data processing
machine.
The G5232 is classified as units of automatic data
processing machines, other, output units, other, printer units,
assembled and incorporating at least the media transport, control
and print mechanisms, in subheading 8471.92.65, HTSUS.
HOLDING:
The G5232 is classified as units of automatic data
processing machines, other, output units, other, printer units,
assembled and incorporating at least the media transport, control
and print mechanisms, in subheading 8471.92.65, HTSUS.
Sincerely,
John Durant, Director
Commercial Rulings Division