Classification of White Screen graphic arts lights andviewing equipment

HQ 089406 June 6, 1991 CLA-2 CO:R:C:M 089406 DWS CATEGORY: Classification TARIFF NO.: 9010.20.60 Mr. George R. Siebold Kami USA Sales, Inc. P.O. Box 1235 104-1 L.M. Gaines Blvd. Unit #1, Enterprise Park Starke, FL 32091-1235 RE: Classification of White Screen graphic arts lights and viewing equipment Dear Mr. Siebold, This is in response to your letter of April 26, 1991, concerning the classification of five types of White Screen graphic arts lights and viewing equipment under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). FACTS: The first of the five articles to be classified is the Repro Work Station. It has a manually adjustable table and a copyholder, with a small, built-in transparency viewer. There is also a specialized lighting fixture located above the table and copyholder. The second article is the Copyholder with Lights. It has a small, built-in transparency viewer and a specialized lighting fixture located above the copyholder as well. The third article is the Standard Light Table, which has specialized lighting built-in to the table. The fourth article is the Standard Light Proof Viewing Booth. It has a cabinet with eight storage drawers, as well as specialized lighting located above the work surface. The fifth article is the Standard Light Transparency Viewer. The articles can be imported in any number of configurations. However, all of the articles perform the same basic function. The specialized lighting equipment is used by professional color separators to view the colors in an advertising layout to determine if they are correct. The importer stresses that the work is not performed in photographic laboratories. ISSUE: Whether the White Screen graphic arts lights and viewing equipment are classified as negatoscopes under Heading 9010, HTSUSA? LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes. Heading 9010, HTSUSA, provides for equipment for photographic laboratories, projection screens, and negatoscopes. The articles are not projection screens, and as the importer stresses, they are not for use in photographic laboratories. The question is should the lighting equipment be classifiable as negatoscopes, because of the similarity of design and function with medical negatoscopes? "Dorland's Illustrated Medical Dictionary", 27th Edition, W.B. Saunders Co., Philadelphia, 1988, defines a negatoscope as "an apparatus for showing radiographic negatives." Explanatory Note (II) to Heading 9010 (p.1474), HTSUSA, states that negatoscopes "are used mainly for examining medical radiographs or radiophotographs" (underlining supplied). The specialized lighting equipment and equipment used for examining radiographs are very similar in design and function. Because of this similarity and the use of the word "mainly" in the Explanatory Notes, both items can be deemed negatoscopes for classification purposes. Since the White Screen merchandise is similar in design and function to the stated purpose of a negatoscope, it will be classified as such under the HTSUSA. HOLDING: The White Screen graphic arts lights and viewing equipment is classifiable under subheading 9010.20.60, HTSUSA, which provides for "other apparatus and equipment for photographic laboratories; negatoscopes: other." The general, column one rate of duty is 3.7 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division