H315864

HQ H315864 July 21, 2021 CLA-2 OT:RR:CTF:EMAIN H315864 NVF CATEGORY: Classification TARIFF NOs.: 8471.30.01, 8517.62.00, 8525.80.40 Port Director U.S. Customs and Border Protection Port of Newark 1210 Corbin Street Elizabeth, NJ 07201 RE: Application for Further Review of Protest No. 4601-19-106736; Classification of Certain Computer Tablets; Classification of Certain Vehicle Communication and Pass-Through Interfaces; Classification of Videoscope Cameras Dear Port Director: This letter is in response to the Application for Further Review (“AFR”) of Protest No. 4601-19-106736, timely filed on behalf of protestant, Autel US Inc. (“Autel”). The protest contests the classification and liquidation by Customs and Border Protection of 1) certain computer tablets under heading 9031 of the Harmonized Tariff Schedule of the United States (“HTSUS”), 2) vehicle communication and pass-through interface devices (“VCIs”) under heading 8473, HTSUS, and 3) videoscope cameras under heading 9031, HTSUS. FACTS: There are three distinct groups of goods at issue in this protest. The first are computer tablets that are used in conjunction with automotive diagnostics. They are described as the Smart Diagnostics tablet computer Model MaxiSys-ADAS and are equipped with a processor, 2 GB system memory, 64 GB storage, wireless connectivity, USB and HDMI output, a touchscreen display, and various ports for connecting peripherals. The tablets are imported with preloaded Android OS and various applications “for user interaction and entertainment” such as playing music. Autel imported the tablets as automatic data processing machines of heading 8471, HTSUS and CBP reclassified them under heading 9031, HTSUS as measuring or checking instruments, appliances or machines not specified elsewhere in Chapter 90. The second group of goods in this protest consist of 1) the MaxiSys VCIMini, 2) the MaxiSys VCI-100, and 3) the MaxiFlash Elite J2534 ECU Programming Device. All three models connect to the on-board diagnostic (“OBD”) port of an automobile and transmit the data via Bluetooth to a tablet or computer. The MaxiFlash Elite J2534 has the added feature of being able to connect via a USB cable rather than solely through Bluetooth. The VCIs cannot display information, nor can they clear codes or scroll through a list of codes. Autel imported the VCIs under heading 8471, HTSUS and CBP reclassified them under heading 8473, HTSUS as a part or accessory suitable for use solely or principally with machines of headings 8470 to 8472. Autel now argues that the VCIs should be classified as a machine for the reception, conversion and transmission of data of heading 8517, HTSUS. The third good in this protest consists of videoscope cameras mounted on a flexible arm. The videoscope cameras take digital photographs of items in hard to reach areas. There are four models at issue in this protest. The first model is the Autel MaxiVideo MV208 digital videoscope. It features the ability to record digital still images and MPEG2 or MPEG1 videos. This videoscope has a 2.4-inch color LCD screen and offers the capability to transmit digital video outside the camera to a PC. The second model is the MaxiVideo MV500, which is described as a display tablet and an inspection scope. It has a 5-inch LCD capacitive touchscreen with 1280x720 resolution and a dual-camera cable, which allows technicians to work either individually or collaboratively during an inspection. It is capable of recording still images and videos. The last two models are HD digital inspection videoscopes, model MV480, which has a dual-camera, and model MV460, which contains a single camera. The information provided indicates that these cameras capture high-resolution images and videos. Autel imported the videoscope cameras as digital still image video cameras of heading 8525, HTSUS and CBP reclassified them under heading 9031, HTSUS as measuring or checking instruments, appliances or machines not specified elsewhere in Chapter 90. ISSUES: Whether the computer tablets are classified under heading 8471, HTSUS as an automatic data processing machine or under heading 9031, HTSUS as measuring or checking instruments, appliances and machines not specified elsewhere in Chapter 90. Whether the VCIs are classified under heading 8517, HTSUS as a machine for the reception, conversion and transmission of data or under heading 8473, HTSUS as a part or accessory suitable for use solely or principally with machines of headings 8470 to 8472. Whether the videoscope cameras are classified under heading 8525, HTSUS as a digital still image video camera, or under heading 9031, HTSUS as measuring or checking instruments, appliances and machines not specified elsewhere in Chapter 90. LAW AND ANALYSIS: We observe as an initial matter that the matters protested are protestable under 19 U.S.C. § 1514(a)(2) as decisions on classification and amount of duties chargeable. The subject merchandise was entered by Autel between October 6, 2018 and March 15, 2019. CBP liquidated the entries between August 23, 2019 and October 18, 2019. On November 8, 2019, Autel timely filed a protest and AFR, within 180 days of liquidation of the first entry. Miscellaneous Trade and Technical Corrections Act of 2004, Pub. L. 108-429, § 2103(2) (B) (ii), (iii) (codified as amended at 19 U.S.C. § 1514(c) (3) (2006). Further review of the protest is properly accorded to protestant pursuant to 19 C.F.R. § 174.24(a) because the decision against which the protest was filed is alleged to be inconsistent with at least one CBP ruling. Computer Tablets Merchandise imported into the United States is classified under the HTSUS. Tariff classification is governed by the principles set forth in the General Rules of Interpretation (“GRIs”) and, in the absence of special language or context which requires otherwise, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUS and are to be considered statutory provisions of law for all classification purposes. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headinigs. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The HTSUS subheadings under consideration are as follows: 8471 Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included. 9031 Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors; parts and accessories thereof. Note 1(m) to Section XVI states that Section XVI does not cover articles of Chapter 90, therefore we must first determine whether the tablets are classified under heading 9031, HTSUS. Heading 9031, HTSUS provides for, “Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors; parts and accessories thereof.” The ENs to heading 9031 list a variety of machines and instruments which fall under heading 9031, such as test benches, planimeters, and bubble levels. Furthermore, the ENs states that heading 9031 includes: Apparatus for testing and regulating vehicle motors, for checking all parts of the igni

We observe as an initial matter that the matters protested are protestable under 19 U.S.C. § 1514(a)(2) as decisions on classification and amount of duties chargeable. The subject merchandise was entered by Autel between October 6, 2018 and March 15, 2019. CBP liquidated the entries between August 23, 2019 and October 18, 2019. On November 8, 2019, Autel timely filed a protest and AFR, within 180 days of liquidation of the first entry. Miscellaneous Trade and Technical Corrections Act of 2004, Pub. L. 108-429, § 2103(2) (B) (ii), (iii) (codified as amended at 19 U.S.C. § 1514(c) (3) (2006). Further review of the protest is properly accorded to protestant pursuant to 19 C.F.R. § 174.24(a) because the decision against which the protest was filed is alleged to be inconsistent with at least one CBP ruling. Computer TabletsMerchandise imported into the United States is classified under the HTSUS. Tariff classification is governed by the principles set forth in the General Rules of Interpretation (“GRIs”) and, in the absence of special language or context which requires otherwise, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUS and are to be considered statutory provisions of law for all classification purposes.GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper i