CAL-2 CO:R:C:M 952986 CMS
District Director of Customs
555 Battery St.
P.O. Box 2450
San Francisco, CA 94126
RE: PRD 2809-92-101759; Desktop Pen Plotter; Computer Aided
Design; Drafting; Drawing Instrument; Business Graphics;
Automatic Data Processing Machine Output Unit; 8471.92.90
Dear District Director:
The following is our decision regarding the request for
further review of Protest No. 2809-92-101759, concerning your
action in classifying and assessing duty on a desktop pen plotter
under the Harmonized Tariff Schedules of the United States (HTSUS).
FACTS:
The merchandise is described in the protest as desktop graphic
plotters, model numbers 7475A and 7550B. The plotters are pen
plotters that produce color drawings on "A" and "B" size paper and
vellum media. The importer's Technical Data sheet for the model
7475A states that the plotter is for both CAD (computer aided
design) and color business graphics. The plotter has an addressable
and mechanical resolution of .001", and a repeatable resolution
with a given pen of .004". The plotter has built in intelligence
enabling the user to alter the size of the drawing area with the
control panel and alter the plot by 90 degrees. Built in
instructions govern such tasks as labelling, pen movements and
drawing arcs and circles.
The entry was liquidated on July 24, 1992, under subheading
9017.20.80, which provides for other drawing instruments. The
protest was timely filed on October 15, 1992.
The protestant claims that the merchandise is classified under
subheading 8471.92.90, as other output units of automatic data
processing machines.
The subheadings under consideration are as follows:
8471.92.90: Automatic data processing machines and units
thereof...: Other: ...Input or output units...:
Other: ...Other: ...Other.
Goods classifiable under this provision are subject to a
Column 1 General rate of duty of 3.7% ad valorem.
9017.20.80: Drawing...instruments (for example, drafting
machines...: ...Other drawing...instruments:
...Other.
Goods classifiable under this provision are subject to a
Column 1 General rate of duty of 5.8%, ad valorem.
ISSUE:
Is the merchandise classified under subheading 8471.92.90,
HTSUS, as other input or output units of automatic data processing
machines, or under subheading 9017.20.80, HTSUS, as other drawing
instruments?
LAW AND ANALYSIS:
The HTSUS 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 9017 in part describes drawing instruments. Heading
9017 products include drawing instruments designed for CAD and
other high precision applications. In the Customs Cooperation
Council's Compendium of Classification Opinions, Opinion No.
9017.10 (1), it was determined that certain CAD apparatus were
properly described by and classified in heading 9017.
The first description of the protestant's 7475A product in the
Technical Data literature is that the product is "The one plotter
for both CAD and color business graphics."
The literature states that the "7475A color desktop plotter
produces high-quality A4/A- and A3/B-size color graphics for
business and PC CAD applications. The...7475A is ideal for
excellent repeatability to ensure professional-quality output.
...This precision means your drawings have straight lines, crisp
characters, circles that close, and corners that meet."
The model 7475A product is described from the information
provided as a type of good principally used for heading 9017
applications. Descriptive literature was not provided for the model
7550B product. No material differences between the model 7550B and
the model 7475A have been established, and the model 7550B will be
classified the same as the model 7475A in this protest.
Articles of Chapter 90 are excluded from Chapter 84 (including
heading 8471) pursuant to Section XVI Note l(m). Because the
products are articles of Chapter 90, they cannot be classified in
heading 8471.
The protestant cites HQ 951005 (February 20, 1992), in which
we stated our belief that most "A" and "B" type pen plotters would
be classified as heading 8471 apparatus. However, we also stated
in HQ 951005 that such products may have specialized features and
uses which result in their belonging to a class or kind of good
principally used as heading 9017 products. The protestant's own
product Technical Data literature emphasizes features and uses
which are typical of heading 9017 apparatus.
The protestant also discusses the classification of products
under the former Tariff Schedules of the United States (TSUS).
However, there are significant differences between the
classification of drawing instruments under the TSUS and HTSUS. The
Harmonized Commodity Description and Coding System Explanatory
Notes to heading 9017 clearly express the intent for heading 9017
of the HTSUS to encompass computer aided drawing apparatus as well
as manual apparatus. The Explanatory Notes, p. 1486, state that
"[t]he heading also covers drafting machines incorporating
automatic data processing machines or working in conjunction with
such machines." See also decision on heading 9017 CAD apparatus
in Compendium of Classification Opinion No. 9017.10 (1), and HTSUS
Chapter 84 Note 5 which excludes from heading 8471 goods working
in conjunction with heading 8471 machines and performing a specific
function.
In HQ 951366 (April 9, 1992), we found that a HI 1117 Image
Maker product which was similar to the merchandise under
consideration was classified in heading 9017. In fact, the product
literature for the HI 1117 Image Maker pen plotter referred to the
model 7475A, stating that a feature of the HI 1117 was "HPGL 7475A
emulation for immediate compatibility with popular CAD and graphics
software".
The protestant in the instant matter states that the scope of
the protest is "small format, desktop graphic plotters". It should
be noted that this protest only decides the classification of the
entered 7475A and 7550B plotters, and is not determinative of any
other plotters, including unidentified other "small format, desktop
graphic plotters". Binding administrative rulings concerning the
classification of other plotters, or prospective importations of
7475A or 7550B plotters, can be requested pursuant to Part 177,
Customs Regulations (19 CFR 177).
HOLDING:
The model 7475A and 7550B pen plotters are classified as
"Drawing... instruments ( for example, drafting machines...: ...
Other drawing... instruments: ... Other", in subheading 9017.20.80,
HTSUS. The protest should be denied. A copy of this decision should
be attached to the Form 19 and provided to the protestant as part
of the notice of action on the protest.
Sincerely,
John Durant, Director
Commercial Rulings Division