HQ 951228

JUNE 2, 1992

CLA-2:CO:R:C:M 951228 JAS

CATEGORY: Classification

TARIFF NO.: 9010.20.60, HTSUS

District Director of Customs

10 Causeway Street, Rm. 221

Boston, MA 0222-1052

RE: Step and Repeat Mounting Machine; SPEEDSTAR 166

Autostepper; Plate Imaging and Developing Machine;

Photographic Apparatus; 8442.20.00, HTSUS;

PRD 0401-92-100069

Dear Sir:

This is our decision on Application for Further Review

of Protest No. 0401-92-100069, dated January 29, 1992, filed on behalf
of Krause P.T.I. Inc., in connection with your action in liquidating an
entry of an autostepper from Germany.

FACTS:

Submitted literature describes many step-and-repeat mounting machine
models, among which is the SPEEDSTAR 166. This model is a type of
photocomposing machine that makes printing plates on which the images
are produced photographically. It essentially exposes previously
produced negatives on printing plates. Utilizing a microprocessor the
machine moves or \"steps\" the same or different positive or negative
image numerous times on a single, light-sensitive plate so that the
entire surface of the plate can be utilized. The exposed plates produced
by this method are later developed and used in printing presses for
packaging, magazines, periodicals, journals, labels, and other
commercial printing applications.

The SPEEDSTAR 166 was entered under the duty-free provision for
machinery, apparatus, and equipment for typesetting or composing by
other processes, with or without founding device, in subheading
8442.20.00, Harmonized Tariff Schedule of the United States (HTSUS).
Based on the importer\'s statement that the imported machine is a
photocomposing machine, you liquidated the entry under the provision for
other apparatus and equipment for photographic laboratories, in
subheading 9010.20.60, HTSUS.

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ISSUE:

Whether the SPEEDSTAR 166 is photographic apparatus of heading 9010.

LAW AND ANALYSIS:

Merchandise is classifiable under the Harmonized Tariff Schedule of the
United States (HTSUS) in accordance with the General Rules of
Interpretation (GRIs). GRI 1 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, and provided the
headings or notes do not require otherwise, according to GRIs 2 through
6.

The Explanatory Notes (ENs) constitute the Customs Cooperation
Council\'s official interpretation of the Harmonized System. While not
legally binding on the contracting parties, and therefore not
dispositive, the ENs provide a commentary on the scope of each heading
of the Harmonized System and are thus useful in ascertaining the
classification of merchandise under the System. Customs believes the
notes should always be consulted. See T.D. 89-80.

Initially, articles of chapter 90 are not covered by section XVI (which
includes heading 8442). Section XVI, Note 1(m), HTSUS. Therefore, if the
SPEEDSTAR 166 is provided for in heading 9010, or in any other provision
of chapter 90, any discussion of heading 8442 would be moot.

Protestant maintains that the instant machine is not designed for
laboratories, or for the projection of circuit patterns or for
projection imaging. It is used in the printing industry for making
printing plates.

Relevant ENs at p. 1237 indicate that heading 8442 excludes photographic
cameras, photographic enlargers or reducers, photographic contact
printers and similar photographic apparatus for preparing printing
plates or cylinders. The notes refer this merchandise to chapter 90. We
must therefore examine the phrase \"similar photographic apparatus.\"

In the absence of contrary legislative intent, tariff terms are
construed in accordance with their common and commercial meanings which
are presumed to be the same. Various dictionaries agree that the term
photography means \"The art or process of producing images on sensitized
surfaces by the action of light or more generally, of any form of
radiant energy.\" The common

meaning of a tariff term is always a matter of law. After

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reviewing numerous lexicographic sources and previous court cases, the
Customs Court in St. Regis Paper Co., v. United States, 11 CIT 601
(1987), adopted the same broad definition in connection with its
deliberations on the meaning of the provision in item 252.05, Tariff
Schedules of the United States (TSUS),

basic paper to be sensitized for use in photography. Finally, in a
different context, the word \"photographic\" is defined for purposes of
photographic or cinematographic goods of HTS chapter 37 as \"relating to
a process which permits the formation of visible images directly or
indirectly by the action of light or other forms of radiation on
sensitive surfaces.\"

We conclude from the above discussion that the machine in issue which
images and develops printing plates performs a photographic function for
tariff purposes. In so concluding, we note that the SPEEDSTAR has no
optical elements nor is there any indication that it utilizes a contact
type photocopying or thermocopying process as required for
classification in heading 9009.

We have ruled previously that because the term laboratory is so broadly
defined, heading 9010 is not restricted to photographic apparatus and
equipment used in a particular place. See HQ 083123, dated December 18,
1989.

The machine in issue is apparatus and equipment for photographic
laboratories of heading 9010. Actual classification is in subheading
9010.20.60, HTSUS. This precludes classification of the machine in
heading 8442. Similar plate imaging and developing machines have been
held to be so classified. See HQ 088649, dated May 28, 1991, and HQ
950665, dated January 10, 1992.

HOLDING:

The SPEEDSTAR 166 is provided for in heading 9010. It is classifiable in
subheading 9010.20.60, HTSUS, as indicated.

The protest should be denied. A copy of this decision should be attached
to the Customs Form 19 and mailed to the protestant as part of the
notice of action on the protest.

Sincerely,

John Durant, Director

Commercial Rulings Division