Targeting Device, Laser Point Target Designator; Pre-Entry Classification Ruling 865658, modified; Subheading 9013.20.00

HQ 951714 August 6, 1992 CLA-2 CO:R:C:M 951714 EJD CATEGORY: Classification TARIFF NO: 9013.80.60 Mr. Arcelio Gerardo Tasco Sales, Inc. 7600 N.W. 26th Street Miami, Florida 33122 RE: Targeting Device, Laser Point Target Designator; Pre-Entry Classification Ruling 865658, modified; Subheading 9013.20.00 Dear Mr. Gerardo: This is in reference to Customs Pre-Entry Classification Ruling (PC) 865658 issued to you on August 19, 1991, concerning the classification of among other items, targeting devices called laser point target designators. We have reviewed PC 865658 and have determined that the targeting device, Laser Point Target Designator, was incorrectly classified. The laser Point Target Designator was classified under the provision for lasers other than laser diodes in subheading 9013.20.00, Harmonized Tariff Schedule of the United States (HTSUS). The correct classification is as other optical devices, appliances and instruments under subheading 9013.80.60, HTSUS, with a rate of duty of 9 percent ad valorem. The reason for this classification is because this item is a laser pointing device incorporating a laser diode as the light source. Subheading 9013.20, HTSUS, specifically provides for Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this chapter; parts and accessories thereof...[l]asers, other than laser diodes. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) for heading 9013, HTSUS, at page 1479, states, in pertinent part, that: -2- However, the heading excludes lasers which have been adapted to perform quite specific functions by adding ancillary equipment consisting of special devices (e.g., work-tables, work-holders, means of feeding and positioning workpieces, means of observing and checking the progress of the operation, etc.) and which, therefore, are identifiable as working machines, medical apparatus, control apparatus, measuring apparatus, etc. Machines and appliances incorporating lasers are also excluded from the heading. Insofar as their classification is not specified in the Nomenclature, they should be classified with the machines or appliances having a similar function. The explanatory Notes, although not dispositive, are to be looked to for the proper interpretation of the HTSUS. See 54 Fed. Reg. 35128 (August 23, 1989). The language used in subheading 9013.20, HTSUS, and the ENs to this subheading, clearly indicate that the intent was not to classify the type of merchandise under consideration as lasers in this subheading. Thus, inasmuch as the laser point target designator is clearly an optical instrument, the correct classification is under subheading 9013.80.60, HTSUS. This notice to you should be considered a modification of PC 865658, dated August 19, 1991, under 19 CFR 177.9 (d). It is not to be applied retroactively to PC 865658 (19 CFR 177.9(d)(2)) and will not, therefore, affect past transactions for the importation of the merchandise under that ruling. However, for the purposes of future transactions involving merchandise of this type, PC 865658 will not be valid precedent. We recognize that pending transactions may be adversely affected by this modification, in that current contracts for importations arriving at a port subsequent to this decision will be classified pursuant to it. If such a situation arises, you may, at your discretion, notify this office and apply for relief from the binding effects of this decision as may be warranted by the circumstances. Sincerely, John Durant, Director Commercial Rulings Division