CLA-2 R:C:M 958054 JAS
Area Director of Customs
JFK Airport, Building #77
Jamaica, NY 11430
RE: PRD 1001-94-102720; Step-and-Repeat Machine, Machine for
Making Image-Carrying Printing Plates, Machinery for
Preparing or Making Printing Plates, Heading 8442;
Photographic Apparatus; HQ 083123, HQ 950665, HQ 952345
Dear Area Director:
This is our decision on Protest 1001-94-102720 filed against
your classification of certain step-and-repeat machines for
making image-carrying printing plates by the photomechanical
method. The plates are later developed and used in printing
presses. The entry under protest was liquidated on March 11,
1994, and this protest timely filed on April 19, 1994.
FACTS:
The step-and-repeat machine under protest, the Formstepper
350 Autoload, enables one image to be repeated numerous times on
a light-sensitive plate so that its entire capacity can be
utilized. The tariff status of different models of this machine
was addressed in HQ 950665, dated January 10, 1992, and HQ
952345, November 9, 1993, the contents of which are incorporated
by reference in this decision. Machines of this type utilize a
microprocessor to horizontally and vertically move or "step"
single or multiple negatives produced by a photographic camera to
different areas on the same plate and then repeat the exposure.
The transparencies make contact with the plate at each new
location by vacuum and are exposed to light. Business forms,
coupons, labels and tags, etc. are mass-produced using this
method. These machines have no lenses, prisms, mirrors or other
optical elements.
The machines were entered under the provision for machinery,
apparatus, and equipment for typesetting or composing by other
processes, in subheading 8442.20.00, Harmonized Tariff Schedule
of the United States (HTSUS). However, protestant offers no - 2 -
arguments in support of this classification. The entry was
liquidated under the provision for other apparatus and equipment
for photographic laboratories, in subheading 9010.20.60, HTSUS.
The provisions under consideration are as follows:
8442.20.00 Machinery, apparatus and equipment for
typesetting or composing by other processes,
with or without founding device...Free
* * * * *
9010.20.60 Other apparatus and equipment for
photographic laboratories, other
...3.7 percent
ISSUE:
Whether these machines are classifiable in chapter 90; if
not, whether they are machines for typesetting or for preparing
or making printing plates of heading 8442.
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States (HTSUS) in accordance with the
General Rules of Interpretation (GRIs). GRI 1 states in part
that for legal purposes, classification shall be determined
according to the terms of the headings and any relative section
or chapter notes, and provided the headings or notes do not
require otherwise, according to GRIs 2 through 6.
The Harmonized Commodity Description And Coding System
Explanatory Notes (ENs) constitute the official interpretation of
the Harmonized System. While not legally binding on the
contracting parties, and therefore not dispositive, the ENs
provide a commentary on the scope of each heading of the
Harmonized System and are thus useful in ascertaining the
classification of merchandise under the System. Customs believes
the notes should always be consulted. See T.D. 89-80, 54 Fed.
Reg. 35127, 35128 (Aug. 23, 1989).
Initially, articles of chapter 90 are not covered by section
XVI (which includes heading 8442). Section XVI, Note 1(m),
HTSUS. Therefore, if the machines in issue are provided for in
heading 9010, or in any other provision of chapter 90, they are
not covered by heading 8442.
- 3 -
Relevant ENs at p. 1237 indicate that heading 8442 excludes
photographic cameras, photographic enlargers or reducers,
photographic contact printers and similar photographic apparatus
for preparing printing plates or cylinders (Emphasis added). The
notes refer this merchandise to chapter 90.
The issue is whether the machines in issue may be
photographic apparatus within the cited ENs. In the absence of
contrary legislative intent, tariff terms are to be construed in
accordance with their common and commercial meanings which are
presumed to be the same. Various dictionaries agree that the
term photography means "The art or process of producing images on
sensitized surfaces by the action of light or more generally, of
any form of radiant energy." The common meaning of a tariff term
is always a matter of law. After reviewing numerous
lexicographic sources and previous court cases, the Customs Court
in St. Regis Paper Co., v. United States, 11 CIT 601 (1987),
adopted the same broad definition in connection with its
deliberations on the meaning of the provision in item 252.05,
Tariff Schedules of the United States (TSUS), basic paper to be
sensitized for use in photography. Finally, in a different
context, the word "photographic" is defined for purposes of
photographic or cinematographic goods of HTS chapter 37 as
"relating to a process which permits the formation of visible
images directly or indirectly by the action of light or other
forms of radiation on sensitive surfaces."
We are satisfied from this discussion that the step-and-
repeat machines in issue here, which image printing plates as
described, perform a photographic function for tariff purposes.
In so concluding, we note that there is no indication that these
machines utilize a contact type photocopying or thermocopying
process as required for classification in heading 9009.
We have ruled previously that because the term laboratory is
broadly defined, heading 9010 is not restricted to photographic
apparatus and equipment used in a particular place. See HQ
083123, dated December 18, 1989.
The machines in issue here are apparatus and equipment for
photographic laboratories of heading 9010. This precludes
classification of the machines in heading 8442.
HOLDING:
Under GRI 1, the step-and-repeat machines in issue are
provided for in heading 9010. They are classifiable in
subheading 9010.20.60, HTSUS, other apparatus and equipment for
photographic laboratories.
- 4 -
The protest should be DENIED. In accordance with Section
3A(11)(b) of Customs Directive 099 3550-065, dated August 4,
1993, Subject: Revised Protest Directive, you should mail this
decision, together with the Customs Form 19, to the protestant no
later than 60 days from the date of this letter. Any
reliquidation of the entry or entries in accordance with the
decision must be accomplished prior to mailing the decision.
Sixty days from the date of the decision the Office of
Regulations and Rulings will take steps to make the decision
available to Customs personnel via the Customs Rulings Module in
ACS and to the public via the Diskette Subscription Service, the
Freedom of Information Act and other public access channels.
Sincerely,
John Durant, Director
Commercial Rulings Division
cc: Protest and Control Section
6 World Trade Center, Rm. 761
New York, NY 10048-0945