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HQ 083877

May 23, 1990

CLA-2 CO:R:C:G 083877 JMH


TARIFF NO.: 722.94

District Director
San Francisco District
U.S. Customs Service
555 Battery St.
P.O. Box 2450
San Francisco, CA 94126

RE: Protest 28096-000595, Digital Color Video Analyzer, photo-finishing equipment

Dear Sir:

The following is our decision regarding the Protest for Further Review No. 28096-000595, dated April 21, 1986. At issue is the classification under the Tariff Schedules of the United States (TSUS) of Entry No. 321771, which consists of digital color video analyzers.


The articles in question are the Zyco Digital Color Video Analyzer ("DCVA") imported from West Germany. The DCVA is a microprocessor-controlled unit that has complete negative color/density capabilities for use in the photo-finishing process. The unit projects an electronic positive image from a film negative onto the unit's display screen. The DCVA then simulates the photo-finishing process by adjusting the color values and reflecting how photo paper will react under actual printing conditions to produce the best quality print possible. The unit can store in its memory any balance achieved.

The importer believes that the DCVA is properly classified under item 722.94, TSUS, as "Equipment specially designed for photo-finishing (still picture)...Other, not specially provided for..." Upon entry at the San Francisco port, the unit was classified under item 712.49, TSUS, as "Electrical measuring, checking, analyzing, or automatically-controlling instruments and apparatus, and parts thereof...Other..." The importer protests this classification.


Whether the DCVA is a photo-finishing machine within item 722.94, or a machine for analysis and checking within item 712.49.


There is no question that the DCVA performs an analytical function on film negatives. The determinative factor in this instance is whether the DCVA is the type of machine meant to be included under item 712.49. It is the opinion of this office that the DCVA is not meant to be classified under item 712.49.

The Brussels Nomenclature, upon which TSUS is based, provides guidance in the interpretation of the provisions of TSUS. Section XVIII, heading 90.20 of the Brussels Nomenclature is the identical heading to item 712.49. Brussels Nomenclature, p. 1628 (January 1972). Heading 90.28 states the following:

...this heading is restricted to:

(A) Instruments or apparatus for measuring or checking electrical quantities.

(B) Machines, appliances, instruments or apparatus of a kind described in heading 90.14, 90.15, 90.16, 90.22, 90.23, 90.24, 90.25 or 90.27 (other than stroboscopes), the operation of which depends on an electrical phenomenon which varies according to the factor to be ascertained or automatically controlled.

(C) Instruments or apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or similar radiations.
and (D) Automatic regulators of electrical quantities, and instruments or apparatus for automatically controlling non-electrical phenomenon varying according to the factor to be controlled. Brussels Nomenclature p. 1628, (January 1972)

The Nomenclature's exemplars for part (B) are those machines which measure, check or automatically control "variations in voltage, resistance, capacitance, inductance, conductance, etc..." Brussels Nomenclature, p. 1628 (January 1972).

The DCVA does not fit any of the categories of heading 90.28. The unit does not measure, check or analyze electrical quantities, the movement of electricity, or radiation, nor does
it regulate electrical quantities. It appears, therefore, that item 712.49 was not meant to include the DCVA.

The DCVA is part of the photo-finishing process. Although by itself the DCVA does not produce a finished photograph, the DCVA contributes to photo-finishing by eliminating processing time and waste. The purpose for obtaining this device would be to ease, speed, and make more efficient the photo-finishing process. Its use is intimately involved in the photo-finishing process and is simply one step towards obtaining a finished photo. Therefore, we find that the proper classification for the DCVA is under item 722.94.


The Zyco Digital Color Video Analyzer is properly classified under item 722.94, TSUS, as "Equipment specially designed for photo-finishing (still picture)...Other, not specially provided for..."

The protest should be granted. A copy of this decision should be forwarded to the protestant with the Form 19, grant of protest.


John Durant, Director
Commercial Rulings Division

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