Digitizer Tablet; cursor; EN 90.17; HRL 082127

HQ 954481 December 20, 1993 CLA-2 CO:R:C:M 954481 KCC CATEGORY: Classification TARIFF NO.: 9017.20.80 Richard H. Abbey, Esq. Mudge Rose Guthrie Alexander & Ferdon 2121 K Street, N.W. Washington, D.C. 20037 RE: Digitizer Tablet; cursor; EN 90.17; HRL 082127 Dear Mr. Abbey: This is in response to your letter dated June 25, 1993, on behalf of GE Medical Systems, requesting the tariff classification of a Digitizer Tablet and Pen Plotter under the Harmonized Tariff Schedule of the United States (HTSUS). At your request, this ruling will only cover the Digitizer Tablet. Classification of the Pen Plotter will be addressed in a separate response after you have made an additional submission. FACTS: The Digitizer Tablet ("digitizer") is used to input outlines and data from X-ray films and beam data. It is a floor standing unit (510 mm x 763 mm) that uses a cursor to trace contours, mark points and to select function buttons. When the cursor is activated by pressing any button, the point sighted by its cross-hair is registered. ISSUE: What is the classification of the Digitizer Tablet under the HTSUS? 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 9017, HTSUS, provides for "Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, calipers), not specified or included elsewhere in this chapter; parts and accessories thereof...." In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) may be utilized. The ENs, although not dispositive, are to be used to determine the proper interpretation of the HTSUS. 54 Fed. Reg. 35127, 35128 (August 23, 1989). EN 90.17 (pgs. 1485-1486) states that the drawing instruments of heading 9017, HTSUS included: (2) Drafting machines generally using a system of parallelograms, with or without drawing boards or tables. The heading also covers drafting machines incorporating automatic data processing machines or working in conjunction with such machines. In Headquarters Ruling Letter (HRL) 082127 dated October 16, 1989, digitizers with cursors were classified under subheading 9017.20.80, HTSUS, as other drawing, marking-out or mathematical calculating instruments. HRL 082127 stated that when a digitizer utilizes a crosshair sight or a large tablet, an intent to use it for drawing purposes can be presumed. The digitizer under consideration is similar to the digitizer with cursor in HRL 082127. The digitizer at issue utilizes a cursor and is 510 mm x 763 mm, a large size. Pursuant to the specifications stated in HRL 082127, the digitizer at issue qualifies as a drawing instrument classified under subheading 9017.20.80, HTSUS. HOLDING: The Digitizer Tablet is classified under subheading 9017.20.80, HTSUS, as other drawing, marking-out or mathematical calculating instruments, which is dutiable at the Column 1 rate of 5.8 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division