CLA-2 RR:CR:GC 960943 DWS
Mr. Robert Mundie
Fritz Companies, Inc.
P.O. Box 280367
San Francisco, CA 94128
RE: Reconsideration of NY 818732; Tapematic 3003 Audio/Video
Loading and
Duplicating System; 8521.10.60
Dear Mr. Mundie:
This is in reference to NY 818732, issued to you on February
3, 1996, concerning the classification of various audio/video
loading machines under the Harmonized Tariff Schedule of the
United States (HTSUS). We have reviewed this ruling and
determined that the classification of the Tapematic 3003
Audio/Video Loading and Duplicating System must be modified.
Pursuant to 625(c)(1), Tariff Act of 1930 [19 U.S.C.
1625(c)(1)], as amended by section 623 of Title VI (Customs
Modernization) of the North American Free Trade Agreement
Implementation Act, Pub.L. 103-82, 107 Stat. 2057, 2186 (1993),
notice of the proposed modification of NY 818732 was published on
October 29, 1997, in the CUSTOMS BULLETIN, Volume 31, Number 44.
No comments were received in response to the notice.
FACTS:
The Tapematic 3003 Audio/Video Loading and Duplicating
System (Tapematic) is a machine the principal function of which
is to unwind blank or pre-recorded video tape from a large reel
(pancake), and automatically thread and rewind the tape onto a
hub in a videotape cassette, thus completing the assembly of the
videotape cassette. The Tapematic is incapable of recording or
reproducing a video signal.
ISSUE:
Whether the Tapematic is classifiable under subheading
8479.89.97, HTSUS, as an other machine or mechanical appliance
having individual functions, not specified or included elsewhere
in chapter 84, HTSUS, or under subheading 8521.10.60, HTSUS, as
an other magnetic-type video recording or reproducing apparatus,
whether or not incorporating a video tuner.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's). GRI
1 provides that classification is determined according to the
terms of the headings and any relative section or chapter notes.
The HTSUS provisions under consideration are as follows:
8479.89.97: [m]achines and mechanical appliances having
individual functions,
not specified or included elsewhere in this
chapter; parts thereof:
[o]ther machines and mechanical appliances:
[o]ther: [o]ther:
[o]ther.
The general, column one rate of duty for goods classifiable
under this provision
is 3 percent ad valorem.
8521.10.60: [v]ideo recording or reproducing apparatus,
whether or not
incorporating a video tuner: [m]agnetic tape-type: [c]olor, cartridge
or cassette type: [o]ther.
The general, column one rate of duty for goods classifiable
under this provision
is 1.6 percent ad valorem.
In NY 818732, Customs held that the Tapematic was
classifiable under subheading 8521.10.60, HTSUS. However, as
stated above, it is our understanding that the Tapematic is
incapable of recording or reproducing a video signal. Therefore,
by the terms of subheading 8521.10.60, HTSUS, the Tapematic is
precluded from classification therein.
Also in NY 818732, the Audio Loader 2002, which functions
similarly to the Tapematic except using audio tape, was held to
be classifiable under subheading 8479.89.95, HTSUS (the precursor
to subheading 8479.89.97, HTSUS). Therefore, as the Tapematic is
not specified elsewhere in chapter 84, HTSUS, we find that it is
classifiable under subheading 8479.89.97, HTSUS.
HOLDING:
The Tapematic 3003 Audio/Video Loading and Duplicating
System is classifiable under subheading 8479.89.97, HTSUS, as an
other machine or mechanical appliance having individual
functions, not specified or included elsewhere in chapter 84,
HTSUS.
NY 818732 is modified to reflect the reasoning stated
herein. In accordance with 19 U.S.C. 1625(c)(1), this ruling
will become effective 60 days after its publication in the
CUSTOMS BULLETIN. Publication of rulings or decisions pursuant
to 19 U.S.C. 1625(c)(1) does not constitute a change of practice
or position in accordance with section 177.10(c)(1), Customs
regulations [19 CFR 177.10(c)(1)].
Sincerely,
John Durant, Director
Commercial Rulings Division