CLA-2 CO:R:C:M 952164 AJS
Mr. Robert D. Walwyn
Director of Operations
Bioscan
170 West Dayton
Suite 204
Edmonds, Washington 98020
RE: MicroImager digital camera; United States-Canada Free-Trade
Agreement; Chapter 90, note 2(a); Chapter 90, note 2(b); General
Note 3(c)(vii)(B); 19 CFR 10.307(c); 19 CFR 10.307(d)(1).
Dear Mr. Walwyn:
Your letters of February 21 and March 26, 1992, to the Area
Director of Customs at the New York Seaport requesting the tariff
classification of the "MicroImager 1400 Digital Camera" (Micro-
Imager) from Canada, have been referred to this office for reply.
FACTS:
The subject MicroImager (MI) is a high resolution imager
which is designed for attachment to an optical microscope.
According to the submitted literature, the MI transforms a
laboratory light microscope into a digital image analysis system.
To use the MI, the trinocular head of the microscope is removed
and a tube is fitted to the microscope. The MI is attached to
the tube. The MI's charged coupled device (CCD) samples the
image and digitizes the picture. The image itself is viewed on a
monitor. The MI contains no optics, it attaches to the
microscope and uses its optics and a shutter in the process of
digitizing the images.
It is claimed that the MI is assembled in Canada with over
51% of the components custom made in Canada. However, supporting
documentation was not provided to establish this claim.
-2-
ISSUE:
What is the proper tariff classification of the MI under the
Harmonized Tariff Schedule of the United States (HTSUS).
Whether the MI is eligible for treatment under the United
States-Canada Free-Trade Agreement (CFTA).
LAW AND ANALYSIS:
General Rule of Interpretation 1 of the HTSUS states that
tariff classification shall be determined according to the terms
of the headings and any relative section or chapter notes.
Chapter 90 of the HTSUS provides for optical microscopes.
Parts and accessories which are goods included in any of the
headings of chapter 84, 85, 90 or 91 are in all cases to be
classified in their respective headings. Chapter 90, note 2(a).
The subject MI does not appear to be a good included in a
respective heading of these chapters. Other parts and
accessories, if suitable for use solely or principally with a
particular kind of machine, instrument or apparatus are to be
classified with the machine, instrument or apparatus. Chapter
90, note 2(b). The subject MI would appear to be principally
used with optical microscopes. Heading 9011, HTSUS, provides for
compound optical microscopes and parts and accessories thereof.
Consequently, the MI satisfies the terms of this heading. More
specifically, the MI is described within subheading 9011.90.00,
HTSUS, which provides for parts and accessories of compound
optical microscopes.
It is claimed that the MI is assembled in Canada with over
51% of the components made in Canada. Articles originating in
the territory of Canada, as defined in General Note 3(c)(vii)(B),
classified within subheading 9011.90.00, HTSUS, are entitled to
treatment under the CFTA, provided the importer satisfies the
requirements set forth in sections 10.301 - 10.311 of the Customs
Regulations (19 CFR 10.301 - 10.311). A claim for CFTA treatment
shall be based on the Exporter's Certificate of Origin (ECO),
properly completed and signed by the person who exports or
knowingly causes the goods to be exported from Canada. 19 CFR
10.307(c). The ECO must be available at the time CFTA treatment
is claimed and shall be presented to the District Director upon
request. 19 CFR 10.307(c). The ECO shall be prepared on Customs
Form (CF) 353 or alternative formats may be used if they contain
the same information and certification as set forth in the CF
353. 19 CFR 10.307(d)(1). Neither an ECO nor other supporting
documentation has been provided in this instance. Therefore, a
determination of the MI's status under the CFTA cannot be
resolved at this time.
-3-
HOLDING:
The subject MI is classifiable within subheading 9011.90.00,
HTSUS, which provides for parts and accessories of compound
optical microscopes. Merchandise classifiable within this
subheading is currently dutiable at the General Column 1 rate of
7.2 percent ad valorem. However, if the merchandise is eligible
for treatment under the CFTA it would be dutiable at the rate of
4.3 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division