CLA-2 RR: CR: GC 964840 TPB
Port Director
U.S. Customs Service
10 Causeway Street
Suite 603
Boston, MA 02222
RE: Digital film recorder
Dear Port Director:
This is in response to your letter dated February 1, 2001, forwarding a request from counsel on behalf of the Polaroid Corporation (“Polaroid”) requesting internal advice on the classification of a digital film recorder under the Harmonized Tariff Schedule of the United States (“HTSUS”).
FACTS:
The Polaroid “Pallet digital color film recorder” (“ProPalette”) is a digital color film recorder used to produce 35mm slides and negatives. The ProPalette uses display tube technology to “print” the computer image onto the face of the photographic film. The film recorders translate the digital signal to an electronic beam that is projected onto the face of a cathode ray tube (“CRT”) creating a spot of light. The electronic beam moves horizontally across the CRT line by line. The light emitted from the CRT passes through color filters and a lens before being focused on the surface of the film. The ProPalette does not itself contain any film processing capability. The descriptive literature indicates that the ProPalette contains a 7-inch CRT and has a standard 35mm film camera back, with other accessory camera backs available for 4”x5”, 6”x7” and 6”x8” film.
ISSUE:
What is the classification of the digital film recorder?
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (“GRIs”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied.
The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs 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.
The HTSUS provisions under consideration are as follows:
Automatic data processing machines and units thereof…
Input or output units, whether or not containing storage units in the same housing:
8471.60.90 Other
Other
Output devices
Photographic (other than cinematographic) cameras…
Other, for roll film of a width of 35mm
Other
Other
Fixed focus
Other
Counsel for Polaroid claims that the film recorders are properly classified under subheading 8471.60.90, HTSUS. They indicate that this is the correct classification because film recorders are computer output devices that are connected to personal computers through either the parallel or Small Computer System Interface (SCSI) interface. They also indicate in their letter of August 10, 2000, that the film recorder meets the requirements of Note 5(B) to chapter 84, HTSUS, in that it: (a) is designed solely as an output device for an ADP system; (b) connects to the parallel or SCSI output of the central processing unit (CPU) and; (c) processes digital information, codes and signals produced and transmitted by the computer. They also indicate that the film recorder at issue does not contain a camera of any sort.
Note 5(E) of chapter 84, HTSUS, provides as follows:
Machines performing a specific function other than data processing and incorporating or working in conjunction with an automatic data processing machine are to be classified in the headings appropriate to their respective functions or, failing that, in residual headings.
The function of a digital film recorder is to transfer an image to photographic film. It does this by translating a digital signal to an electronic beam that is projected on to the face of a CRT creating a small spot of light. This beam then moves horizontally across the face of the CRT before proceeding down the screen to the next scan line. The light emitted from the CRT passes through color filters and a lens before it is focused on the surface of the film. The end result is an image transferred on to photographic film. It may come in a variety of film formats, including 35mm, medium format and 4”x5”, including positive (E6), negative (C41) and instant films. It has been noted by Polaroid’s counsel that the recorder itself does not develop the film. After careful consideration of all the available information, we are of the opinion that the merchandise at issue here does perform a specific function other than data processing while working in conjunction with an ADP, namely, creating a photographic film image. Therefore, it is excluded from classification as an output device by Note 5(E) of chapter 84.
Chapter 90, heading 9006, HTSUS, provides for photographic (other than cinematographic) cameras. The final output of the digital film recorder is exposed photographic film. Therefore, the digital film recorder is properly classified under this heading. More specifically, the recorder imported with the 35mm camera back is properly classified under subheading 9006.53.0070, HTSUS, which provides for other cameras, for roll film of a width of 35mm, other, other. When the ProPalette is imported with any other size film back (4”x5”, 6”x7” or 6”x8”), classification is under subheading 9006.59.4060, HTSUS, which provides for other cameras, fixed focus, other.
Our determination is consistent with a recent decision on similar merchandise by the Harmonized System Committee (HSC) of the World Customs Organization. Rulings by the HSC are treated with the same accordance as the ENs, i.e., while neither legally binding nor dispositive, they provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. The HSC made a final determination regarding laser film recorders (also called laser imagers). It was determined that Cymbolic Fire Laser Recorders, which produce exposed film, are classifiable as photographic cameras of 9006. The HSC rejected classification of the laser recorders under heading 8471 as computer output devices.
HOLDING:
For the reasons stated above, ProPalette digital film recorder, when imported with the 35mm camera back, is to be classified under subheading 9006.53.0070, HTSUS, which provides for other cameras, for roll film of a width of 35mm, other, other. When the ProPalette is imported with any other size film back (4”x5”, 6”x7” or 6”x8”), classification is under subheading 9006.59.4060, HTSUS, which provides for other cameras, fixed focus, other.
This decision should be mailed to the internal advice requestor no later than 60 days from the date of this letter. Sixty days from the date of the decision, the Office of Regulations and Rulings will make the decision available to Customs personnel, and to the public on the Customs Home Page on the World Wide Web at www.customs.gov, by means of the Freedom on Information Act, and other methods of public distribution.
Sincerely,
John Durant, Director
Commercial Rulings Division