The tariff classification of close range photogrammetry equipment and software

NY F89299 August 2, 2000 CLA-2-90:RR:NC:MM:114 F89299 CATEGORY: Classification TARIFF NOS.: 9031.49.9000; 8524.39.4000; 8524.99.4000 Mr. Jim Mingo James W. Sewell Company 147 Center Street P.O. Box 433 Old town, Maine 04468-0433 RE: The tariff classification of close range photogrammetry equipment and software Dear Mr. Mingo: In your letter dated June 28, 2000 you requested a tariff classification ruling. The digital close range photogrammetry system is designed to provide measurements of structures and objects using a series of overlapping high-resolution photographs and software. The camera is a black and white high-resolution still digital camera. The software is designed to convert the photographic images into accurate measurements. The Imetric single camera system is used for the inspection of tools and parts, for deformation analysis and other uses. Targets are placed on the object to be measured and the camera is used to take images of the object from two different viewing positions. The images are stored on a PCMCIA disk or are processed by the integrated computer in the camera. Once the images are taken and processed, three-dimensional coordinates are computed. These are analyzed using integrated functions or using add-on analysis packages. The Imetric single camera system consists of the still digital camera, the computer, the software, the analysis software, manuals, carrying and shipping cases and accessories such as the targets and adapters, the Itargets (targets with bar codes), orientation and scale cross and scale bar(s). You have indicated in a telephone conversation that the computer (laptop or wearable computer) will not be part of the importation. The applicable subheading for the Imetric single camera system for close range photogrammetry will be 9031.49.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other optical measuring or checking instruments, appliances and machines. The rate of duty will be 3.5 percent ad valorem. All software applications must be classified separately in accordance with Legal Note 6 to chapter 85. If the software is in the form of a CD-ROM, the applicable subheading for the software will be 8524.39.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for records, tapes and other recorded media for sound or other similarly recorded phenomena, for reproducing presentations of instruction, data, sound and image. The rate of duty will be free. If the software is on a floppy disk or pre-loaded on the hard drive, the applicable subheading for the software will be 8524.99.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other software. The rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Barbara Kiefer at 212-637-7058. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division