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HQ 957579




June 28, 1995

CLA-2 R:C:M 957579 DWS

CATEGORY: CLASSIFICATION

TARIFF NO.: 9013.80.60

District Director
U.S. Customs Service
110 South 4th Street, Room 154
Minneapolis, MN 55401

RE: Protest 3501-93-100088; Spectrum Optics Module for Laser Imager Bases; Chapter 90, Additional U.S. Note 3; HQs 955114 and 951867; NY 892372; Section XVI, Note 1(m); 8473.30.40

Dear District Director:

The following is our decision regarding Protest 3501-93-100088 concerning your action in classifying and assessing duty on a spectrum optics module under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The merchandise consists of a spectrum optics module (model no. 0981-0701-01) designed exclusively for use with laser imager bases. It is our understanding that the optics module converts electronic data into laser output, and is comprised of a laser diode, printed circuit boards, and lenses.

The spectrum optics module was entered in 1992 under subheading 8473.30.40, HTSUS, as a part of the machines of heading 8471, HTSUS, not incorporating a cathode ray tube. The entries were liquidated on January 4, 8, and 15, 1993, under subheading 9013.80.60, HTSUS, as an other optical instrument. The protest was timely filed on March 2, 1993.

ISSUE:

Whether the spectrum optics module is classifiable under subheading 8473.30.40, HTSUS, as a part of the machines of heading 8471, HTSUS, not incorporating a cathode ray tube, or under subheading 9013.80.60, HTSUS, as an other optical instrument.

LAW AND ANALYSIS:

Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's).
GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes.

The subheadings under consideration are as follows:

8473.30.40: [p]arts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8469 to 8472: [p]arts and accessories of the machines of heading 8471: [n]ot incorporating a cathode ray tube.

Goods classifiable under this provision receive duty-free treatment.

9013.80.60: [l]iquid 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: [o]ther devices, appliances and instruments: [o]ther.

The general, column one rate of duty for goods classifiable under this provision is 9 percent ad valorem.

Chapter 90, additional U.S. note 3, HTSUS, states that:

[f]or the purposes of this chapter, the terms "optical appliances" and "optical instruments" refer only to those appliances and instruments which incorporate one or more optical elements, but do not include any appliances or instruments in which the incorporated optical element or elements are solely for viewing a scale or for some other subsidiary purpose.

It is our understanding that the proper functioning of the optical lenses, which focus the laser, is essential to the operation of the spectrum optics module. Therefore, because the lenses do not perform a subsidiary function, it is our position that the spectrum optics module is classifiable under subheading 9013.80.60, HTSUS. See NY 892372, dated December 9, 1993, and HQ 955114, dated October 19, 1993, in which similar laser diode modules were held to be classifiable under subheading 9013.80.60, HTSUS.

In HQ 951867, dated July 13, 1993, we held laser imager bases to be classifiable under subheading 8471.92.90, HTSUS, as automatic data processing machine output units. Because the spectrum optics module is a part of laser imager bases, the protestant claims that the module is classifiable under subheading 8473.30.40, HTSUS.

Section XVI, note 1(m), HTSUS, states:

1. This section does not cover:

(m) Articles of Chapter 90.

Because the spectrum optics module is an article of chapter 90, HTSUS, it is precluded from classification under subheading 8473.30.40, HTSUS.

HOLDING:

The spectrum optics module is classifiable under subheading 9013.80.60, HTSUS, as an other optical instrument.

The protest should be DENIED. In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, this decision, together with the Customs Form 19, should be mailed by your office to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to mailing of the decision. Sixty days from the date of the decision the Office of Regulations and Rulings will take steps to make the decision available to Customs personnel via the Customs Rulings Module in ACS and the public via the Diskette Subscription Service, Freedom of Information Act, and other public access channels.

Sincerely,

John Durant, Director
Commercial Rulings Division

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