HQ 958521

February 1, 1996



CLA-2 RR:TC:MM 958521 LTO

CATEGORY: Classification

TARIFF NO.: 9031.40.90

Port Director
U.S. Customs Service
610 S. Canal Street
Chicago, Illinois 60607

RE: Protest 3901-95-101024; Mounting Units for flexographic
printing plates; heading 8443; section XVI, note 1(m);
chapter 90, additional U.S. note 3 ("optical"); U.S. v.
Corning Glass Works ("check"); HQs 087455, 087600, 089928, 950196, 952297, 954117

Dear Port Director:

The following is our decision regarding Protest 3901-95-101024, which concerns the classification of mounting units for
flexographic printing plates under the Harmonized Tariff Schedule
of the United States (HTSUS). The subject merchandise was
entered on February 14, 1994, and the entry was liquidated on
February 24, 1995. The protest was timely filed on May 5, 1995.

FACTS:

The articles in question are mounting units for flexographic
printing plates (referred to as "Cobra Narrow Web Mounting Units"
or the "Cobra Mounting System"). The mounting units insure that
the printing plates have been mounted "in-register" properly. If
they are not properly mounted, the finished product produced by
the printing press is of no commercial value.

The mounting units insure that the printing plates are
correctly aligned by using what is referred to as a microdot
system. The units use a bank of up to eight video cameras, which
allow up to four printing plates to be aligned and mounted "in-register" across the plate cylinder (two cameras per plate).
Each camera can be selected and - 2 -

controlled from the system at the requirement of the operator.

In operation, two microdots (0.25 mm/0.010 inches) are
placed on the plate, usually along its center line. Circles (30
mm/1.5 inches) are generated on the monitor screen of the
mounting unit. The microdots also appear, greatly magnified (90-
to 140-times microdot magnification), on the screen. The
operator locates the plate under the pair of cameras and, by
adjusting the plate, insures that the microdot is in the center
of the generated circle (and therefore, that the plate is
correctly aligned before the printing process begins).

The mounting units were entered under subheading
8443.60.00, HTSUS, which provides for machines for uses ancillary
to printing. They were classified upon liquidation under
subheading 9031.40.80, HTSUS, which provides for other optical
measuring or checking instruments.

ISSUE:

Whether the mounting units for flexographic printing plates
are classifiable as machines for uses ancillary to printing under
heading 8443, HTSUS, or as measuring or checking instruments, not
specified or included elsewhere in chapter 90, under heading
9031, HTSUS.

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) to the HTSUS
govern the classification of goods in the tariff schedule. GRI 1
states in pertinent part that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes . . . ."

The Harmonized Commodity Description and Coding System
Explanatory Notes (ENs) constitute the official interpretation of
the Harmonized System. While not legally binding, and therefore
not dispositive, the ENs provide a commentary on the scope of
each heading of the Harmonized System, and are generally
indicative of the proper interpretation of these headings. See
T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).

The headings under consideration are as follows:

8443 Printing machinery; machines for uses ancillary to
printing . . .

9031 Measuring or checking instruments, appliances and
machines,
not specified or included elsewhere in this chapter . .
.
 - 3 -

Note 1(m) to section XVI, HTSUS, states that the section
does not include articles of chapter 90, HTSUS. Thus, if the
mounting units for flexographic printing plates are classifiable
under heading 9031, HTSUS, they cannot be classified under
heading 8443, HTSUS, a section XVI heading.

In HQ 952297, dated July 30, 1993, this office classified
the "Ledascan" System, which was used with web-feed presses and
document conveyors, as an optical checking instrument under
subheading 9031.40, HTSUS. The system was classified as a
"checking" instrument because it was designed to check the print
quality of printed numbers and to verify the accuracy of printed
bar codes. It was classified as an "optical" checking instrument
because it used eight charge-coupled device (CCD) cameras and a
fiber optic cable in the performance of its checking function.
Similarly, the mounting units are also classifiable under
subheading 9031.40, HTSUS.

In United States v. Corning Glass Works, 66 CCPA 25, 27, 586
F.2d 822, 825 (1978), the Court of Customs and Patent Appeals,
quoting Webster's Third New International Dictionary, pg. 381
(1971), stated:

"Check" is defined as "to inspect and ascertain the
condition of
especially in order to determine that the condition is
satisfactory;
*** investigate and insure accuracy, authenticity,
reliability, safety,
or satisfactory performance of ***; to investigate and make
sure
about conditions or circumstances ***."

It is our opinion that, based on the above definition, which
has been cited many times by this office (see, e.g., HQ 087455,
dated October 2, 1990; HQ 087600, dated December 13, 1990; HQ
089928, dated November 6, 1991; HQ 950196, dated January 8, 1992;
and HQ 952297), the mounting units for flexographic printing
plates do, in fact, perform a "checking" function. The mounting
units are designed to inspect the printing plates to insure that
they are accurately and reliably aligned. If the plates are not
so aligned, the finished product produced by the printing press
is of no commercial value.

Like the optical elements found in the "Ledascan" system,
the mounting units use a bank of up to eight video cameras which
are necessary to the performance of the "checking" function. The
video cameras allow up to four printing plates to be aligned and
mounted "in-register" across the plate cylinder (two cameras per
plate). In operation, two microdots are placed on the plate,
usually along its center line. The cameras display the microdots
on the monitor screen. Circles are also generated on the screen.
The operator locates the plate under the pair of cameras and, by
adjusting the plate, insures that the microdot is in the center
of the generated circle (and  - 4 -

therefore, that the plate is correctly aligned before the
printing process begins).
Accordingly, the mounting units are classifiable as optical
checking instruments under subheading 9031.40, HTSUS,
specifically under subheading 9031.40.90, HTSUS. See Additional
U.S. Note 3 to chapter 90, HTSUS (optical appliances and optical
instruments). For another ruling relating to the classification
of an optical checking instruments, see HQ 954117, dated August
22, 1994 (concerning a laser-based system that identified defects
in flat, homogenous products).

HOLDING:

The mounting units for flexographic printing plates are
classifiable under subheading 9031.40.90, HTSUS.

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 the 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
Tariff Classification Appeals
Division