CLA-2 CO:R:C:M 956516 LTO
Mr. Kenneth Gebhart
Celestaire, Inc.
416 S. Pershing
Wichita, Kansas 67218
RE: Navigation Plotting Aids; navigational triangle; graduated
parallel rules; one hand dividers; ultra light dividers;
square protractor; breton plotter; bi-rola rule; EN 90.14; EN
90.17; "navigation"; GRI 3(a); EN to GRI 3(a); HQ 085235
Dear Mr. Gebhart:
This is in response to your letter of May 17, 1994,
requesting the classification of various navigation plotting aids
under the Harmonized Tariff Schedule of the United States (HTSUS).
You also submitted letters of March 14, April 4, and May 1, 1994,
to the Customs Foreign Mail Facility in New Jersey.
FACTS:
The navigation plotting aids are designated as follows:
navigational triangle (#4602); graduated parallel rules (#4603);
one hand dividers (#4205); ultra light dividers (#4206); square
protractor (#4405); breton plotter (#6152); and bi-rola rule
(#6250). All of these items are portable aids used by navigators
for plotting a ship's course and position by means of making lines
and marks on a marine chart, with the exception that the one hand
dividers and ultra light dividers merely measure the distance
between marks already made.
ISSUE:
Whether the navigation plotting aids are classifiable under
heading 9014, HTSUS, which provides for other navigational
instruments and appliances.
- 2 -
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) to the HTSUS
govern the classification of goods in the tariff schedule. GRI 1
states in pertinent part that "for legal purposes, classification
shall be determined according to the terms of the headings and any
relative section or chapter notes . . . ." The Harmonized
Commodity Description and Coding System Explanatory Notes
constitute the Customs Co-operation Council's official
interpretation of the Harmonized System. While not legally
binding, the ENs provide a commentary on the scope of each heading
of the Harmonized System, and are generally indicative of the
proper interpretation of these headings. See T.D. 89-80, 54 Fed.
Reg. 35127, 35128 (Aug. 23, 1989).
Heading 9014, HTSUS, provides for other navigational
instruments. The terms "navigation" or "navigational" are not
defined in the HTSUS or the ENs. When terms are not so defined,
they are construed in accordance with their common and commercial
meaning. Nippon Kogasku (USA), Inc. v. United States, 69 CCPA 89,
673 F.2d 380 (1982). Common and commercial meaning may be
determined by consulting dictionaries, lexicons, scientific
authorities and other reliable sources. C.J. Tower & Sons v.
United States, 69 CCPA 128, 673 F.2d 1268 (1982).
The term 'navigation' is defined as "the science of getting
ships, aircraft, or spacecraft from place to place; esp: the method
of determining position, course, and distance traveled." Webster's
Ninth New Collegiate Dictionary, pg. 789 (1990). Thus, heading
9014, HTSUS, covers instruments principally used for this purpose.
See Additional U.S. Rule of Interpretation 1(a), HTSUS.
1. Navigational Triangle, Graduated Parallel Rules,
Square Protractor, Breton Plotter and Bi-rola Rule
The navigational triangle, graduated parallel rules, square
protractor, breton plotter and bi-rola rule are used for plotting
a ship's course and position by means of making lines and marks on
a marine chart. These instruments are used to determine a ship's
"position, course and distance traveled." Thus, the navigational
triangle, graduated parallel rules, square protractor, breton
plotter and bi-rola rule are prima facie classifiable as
navigational instruments under heading 9014, HTSUS.
It has been suggested that the navigation plotting aids may
also be covered by heading 9017, HTSUS. The first portion of
heading 9017, HTSUS, provides for "[d]rawing, marking-out or
mathematical calculating instruments (for example, drafting
machines, pantographs, protractors, drawing sets, slide rules, disc
calculators)."
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The ENs to heading 9017, HTSUS, contemplate instruments used
for navigational purposes. EN 90.17, pg. 1485, states that the
heading covers drawing instruments, such as, pantographs and
eidographs, which are used to create "smaller, larger or same scale
reproductions of maps, plans, drawings, parts to be machined, etc.
The heading includes such instruments used for course plotting in
navigation [underlining added]."
Moreover, EN 90.17, pg. 1486, states that the heading covers
"parallel rules" and protractors, which are specifically mentioned
in heading 9017, HTSUS, "from the ordinary protractors found in
drawing sets to the complex protractors as used, for example, in
engineering." Further, while the navigational triangle, breton
plotter and bi-rola rule are not specifically named in the heading
or the ENs, it is our opinion that they perform a drawing function
described by heading 9017, HTSUS. Accordingly, the square
protractor, graduated parallel rules, navigational triangle, breton
plotter and bi-rola rule are also prima facie classifiable under
heading 9017, HTSUS.
As these instruments are prima facie classifiable under
headings 9014 and 9017, HTSUS, it is necessary to resort to GRI 3.
GRI 3(a) states that "[w]hen . . . goods are, prima facie,
classifiable under two or more headings, classification shall be
effected as follows: The heading which provides the most specific
description shall be preferred to headings providing a more general
description [emphasis in original]."
It is our opinion that the articles in question are "more
clearly identified" by heading 9017, HTSUS. See EN to GRI 3(a),
pg. 3. Accordingly, the square protractor, graduated parallel
rules, navigational triangle, breton plotter and bi-rola rule, are
classifiable under subheading 9017.20.80, HTSUS, which provides for
other drawing, marking-out or mathematical calculating instruments.
2. One Hand Dividers and Ultra Light Dividers
The one hand dividers and ultra light dividers are used to
measure the distance between marks already made. The second
portion of heading 9017, HTSUS, provides for "instruments for
measuring length, for use in the hand (for example, measuring rods
and tapes, micrometers, calipers), not specified or included
elsewhere in this chapter [underlining added]." Thus, if the
dividers are covered by another heading of chapter 90, they cannot
be classified under heading 9017, HTSUS.
The one hand divider is specially (and traditionally) designed
with a large loop at its top, which keeps the divider in the "open"
position. This design prevents the divider from rolling, as the
ship itself "rolls," off the chart table. The one hand divider is
also made from non-corrosive brass and stainless steel.
Accordingly, it is our opinion that the one hand divider is - 4 -
principally used for navigational purposes. As the one hand
divider is covered by heading 9014 (specifically under subheading
9014.80.50), HTSUS, it cannot be classified under heading 9017,
HTSUS.
The ultra light divider, on the other hand, is a "standard"
divider which is not specially designed for navigational purposes.
Thus, it cannot be classified under heading 9014, HTSUS. As it is
not "specified or included" in another heading of chapter 90, the
ultra light divider is classifiable under heading 9017, HTSUS. See
EN 90.17, pg. 1486-7. Specifically, the ultra light divider is
classifiable under subheading 9017.80.00, HTSUS.
We note that we have previously issued a ruling to you
concerning the classification of marine sextants and navigational
calculators. In HQ 085235, dated November 16, 1989, the marine
sextants were classified under subheading 9014.80.10, HTSUS, which
provides for optical navigational instruments, while the
navigational calculators were classified under subheading
8471.20.00, HTSUS, which provides for digital automatic processing
machines.
HOLDING:
The one hand dividers (#4205) are classifiable under
subheading 9014.80.50, HTSUS, which provides for other navigational
instruments and appliances. The corresponding rate of duty for
articles of this subheading is free.
The ultra light dividers (#4206) are classifiable under
subheading 9017.80.00, HTSUS, which provides for other instruments
for measuring length, for use in the hand, not specified or
included elsewhere in this chapter. The corresponding rate of duty
for articles of this subheading is 5.3% ad valorem.
The square protractor (#4405), graduated parallel rules
(#4603), navigational triangle (#4602), breton plotter (#6152) and
bi-rola rule (#6250), are classifiable under subheading 9017.20.80,
HTSUS, which provides for other drawing, marking-out or
mathematical calculating instruments. The corresponding rate of
duty for articles of this subheading is 5.8% ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division