Linotronic 630 Drum Recorder without Raster Image Processor (RIP) 40; phototypesetting; principal use; Additional U.S. Rule of Interpretation 1(a); HRL 951992

HQ 953599 December 30, 1993 CLA-2 CO:R:C:M 953599 KCC CATEGORY: Classification TARIFF NO.: 8442.30.00 Ms. Mary Jo LePage Import/Export Administrator DuPont Imaging Systems 77 Northeastern Blvd. Nashua, NH 03062 RE: Linotronic 630 Drum Recorder without Raster Image Processor (RIP) 40; phototypesetting; principal use; Additional U.S. Rule of Interpretation 1(a); HRL 951992 Dear Ms. LePage: This is in response to your request dated March 8, 1993, for a classification ruling on the Linotronic 630 Drum Recorder without the Raster Image Processor (RIP) 40 under the Harmonized Tariff Schedule of the United States (HTSUS). We regret the delay in responding to your request. FACTS: In Headquarters Ruling Letter (HRL) 951992 dated December 14, 1992, the Linotronic 630 Drum Recorder imported with a RIP 40 was classified under subheading 8442.30.00, HTSUS, as other machinery, apparatus and equipment for typesetting, for preparing or making printing blocks, plates, cylinders or other printing components. In this case, the Linotronic 630 will be imported without the RIP 40. The Linotronic 630 is a color laser recorder that images on photosensitive film and paper media at resolutions up to 3251 dots per inch (dpi). The recorder has an imaging area up to 17.7" x 19". You state that the Linotronic 630 cannot be used with a RIP other than the RIP 40 without making alterations which would not be commercially feasible, due to the proprietary interface. Additionally, you state that the Linotronic 630 is primarily used by commercial printers, newspaper companies, yellow page printers, and retail prepress departments, for high volume page assembly, typesetting and monochrome and color image setting. It is stated that the media which the merchandise prepares is used in the manufacture of printing plates. ISSUE: Is the Linotronic 630 without the RIP 40 classified in heading 8442, as machinery, apparatus and equipment for typesetting or for preparing or making printing blocks, plates, cylinders or other printing components? LAW AND ANALYSIS: The classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1, HTSUS, 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...." Heading 8442, HTSUS, provides for "Machinery, apparatus and equipment (other than the machine tools of headings 8456 to 8465), for type-founding or typesetting, for preparing or making printing blocks, plates, cylinders or other printing components; printing type, blocks, plates, cylinders and other printing components; blocks, plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished); parts thereof...." This tariff provision is a "use" provision. "A tariff classification controlled by use (other than actual use) is to be determined in accordance with the use in the United States at, or immediately prior to, the date of importation, of goods of that class or kind to which the imported goods belong, and the controlling use is the principal use." Additional U.S. Rule of Interpretation 1(a), HTSUS. The Linotronic 630 imported without the RIP 40 still belongs to a class or kind of good suitable principally for typesetting. The Linotronic 630 without the RIP 40 is dedicated to typesetting for several reasons. The media format size (17.7" x 19") is designed for the imaging of two 8 1/2" x 11" spreads. The three levels of resolution (1219, 2438 and 3251 dpi) are designed for halftones for newspapers (approximately 85 halftone dpi), magazines (approximately 150 halftone dpi), and annual report type products (approximately 200 halftone dpi), respectively. Additionally, it is our understanding that the manufacturer, Linotype-Hell, is known to be a typesetting equipment manufacturer. Based on the above information, we are of the opinion that the Linotronic 630 without the RIP 40 is classified under subheading 8442.30.00, HTSUS, as other machinery and apparatus or equipment for typesetting, for preparing or making printing blocks, plates, cylinders or other printing components. HOLDING: The Linotronic 630 without the RIP 40 is classified under subheading 8442.30.00, HTSUS, as other machinery, apparatus and equipment, which is currently subject to the Column 1 General free rate of duty. Sincerely, John Durant, Director Commercial Rulings Division