CLA-2 RR:CR:GC 961501 DWS
Port Director of Customs
Building #77
Jamaica, NY 11430
RE: Protest 1001-97-105261; Laser Film Subtitling Machine
Dear Port Director:
The following is our decision regarding Protest 1001-97-105261 concerning your action in classifying and assessing duty
on a laser film subtitling machine under the Harmonized Tariff
Schedule of the United States (HTSUS).
FACTS:
The merchandise consists of a laser film subtitling machine,
the purpose of which is to engrave subtitles onto cinematographic
film. According to the protestant, this process is performed by
means of a moving laser beam focussed on the film. The energy of
the laser vaporizes the gelatine coating on the film, leaving
behind the transparent support. The displacement of the laser
beam is achieved by driving two scanners simultaneously, by means
of an acousto-optic modulation system, mounted to each other at a
90 degree angle. Each subtitle is engraved on a frame by frame
basis, the number of frames to be engraved per subtitle dependent
upon the length of the subtitle. All engraving data (i.e.,
subtitle text, subtitle duration) is contained on subtitling
diskettes, which are not imported with the subject machine and
are therefore not part of this protest. Film transport is
performed by a film advance mechanism and a film wind-off/wind-on
unit.
The merchandise was entered on February 12, 1997, under
subheading 8456.10.50, HTSUS (the 1996 predecessor to 1997
subheading 8456.10.60, HTSUS), as an other machine tool for
working any material by removal of material, operated by
laser. The entry was liquidated on May 30, 1997, under
subheading 9010.50.40, HTSUS, as other equipment for photographic
(including cinematographic) laboratories. The protest was timely
filed on August 1, 1997.
ISSUE:
Whether the laser film subtitling machine is classifiable
under subheading 8456.10.60, HTSUS, as an other machine tool for
working any material by removal of material, operated by laser,
or under subheading 9010.50.40, HTSUS, as other equipment for
photographic (including cinematographic) laboratories.
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 1997 HTSUS provisions under consideration are as
follows:
8456 Machine tools for working any material by removal of
material, by laser or other
light or photon beam, ultrasonic, electro-discharge,
electro-chemical, electron-
beam, ionic-beam or plasma arc processes:
8456.10 Operated by laser or other light or photon beam
processes:
8456.10.60 Other.
* * * * * * * * *
9010 Apparatus and equipment for photographic (including
cinematographic)
laboratories (including apparatus for the projection or
drawing of circuit patterns
on sensitized semiconductor materials), not specified or
included elsewhere in
this chapter; negatoscopes; projection screens; parts and
accessories thereof:
9010.50 Other apparatus and equipment for photographic
(including
cinematographic) laboratories; negatoscopes:
Photographic film viewers, titlers, splicers and
editors, all the
foregoing and combinations thereof:
Articles containing an optical lens or
designed to contain
such a lens:
9010.50.40 Other.
* * * * * * * * *
As your office claims that the subject machine is
classifiable in heading 9010, HTSUS, we must determine whether it
is so described. In understanding the language of the HTSUS, the
Harmonized Commodity Description and Coding System Explanatory
Notes may be utilized. The Explanatory Notes, although not
dispositive or legally binding, provide a commentary on the scope
of each heading of the HTSUS, and are generally indicative of the
proper interpretation of these headings. See T.D. 89-80, 54 Fed.
Reg. 35127, 35128 (August 23, 1989). Explanatory Note
9010(I)(IJ)(13) (pp. 1594 - 1595) states:
(I) APPARATUS AND EQUIPMENT FOR PHOTOGRAPHIC (INCLUDING CINEMATOGRAPHIC)
LABORATORIES (INCLUDING APPARATUS FOR THE PROJECTION OR DRAWING OF CIRCUIT
PATTERNS ON SENSITIZED SEMICONDUCTOR MATERIALS), NOT SPECIFIED
OR INCLUDED ELSEWHERE IN THIS CHAPTER
This group includes:
(A) - (H) *****
(IJ) Specialised machines and apparatus used in cinematographic
laboratories,
such as:
(1) - (12) *****
(13) Film titling apparatus.
As it is our understanding that the purpose of the subject
machine is to engrave subtitles onto cinematographic film, we
find that the machine is of the class or kind of merchandise
described as "specialised machines and apparatus used in
cinematographic laboratories" covered by heading 9010, HTSUS. In
fact, film titling machines are specifically mentioned in both
Explanatory Note 90.10 and the subheading provisions of heading
9010, HTSUS. Although the protestant claims that the merchandise
is classifiable in heading 8456, HTSUS, no arguments or evidence
has been provided precluding the machine from classification in
heading 9010, HTSUS. Consequently, it is our position that the
laser film subtitling machine is classifiable in heading 9010,
HTSUS, specifically under subheading 9010.50.40, HTSUS.
As previously stated, the protestant claims classification
of the merchandise in heading 8456, HTSUS. Section XVI, note
1(m), HTSUS, states:
1. This section does not cover:
(a) - (l) ******
(m) Articles of chapter 90.
Because the merchandise is a good of chapter 90, HTSUS, in
accordance with section XVI, note 1(m), HTSUS, it is precluded
from classification in heading 8456, HTSUS.
HOLDING:
The laser film subtitling machine is classifiable under
subheading 9010.50.40, HTSUS, as other equipment for photographic
(including cinematographic) laboratories.
You should DENY the protest in full. In accordance with
Section 3A(11)(b) of Customs Directive 099 3550-065, dated August
4, 1993, Subject: Revised Protest Directive, this decision,
together with the Customs Form 19, should be mailed by your
office to the protestant no later than 60 days from the date of
this letter. Any reliquidation of the entry in accordance with
the decision must be accomplished prior to mailing of this
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 the public via the Diskette Subscription Service, Freedom
of Information Act, and other public access channels.
Sincerely,
John Durant, Director
Commercial Rulings Division