HQ 087603: Protest No. 1704-89-000318; document feeders, sorters,collators and finishers for photocopying machines.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 087603

                        November 28, 1990

CLA-2 CO:R:C:G 087603 AJS

CATEGORY: Classification

TARIFF NO.: 9009.90.00

District Director 
U.S. Customs Service
Port of Savannah
U.S. Customshouse
1 East Bay St.
Savannah, GA 31401

RE: Protest No. 1704-89-000318; document feeders, sorters,
collators and finishers for photocopying machines.

Dear District Director:

     Protest No. 1704-89-000318 dated 11/27/89, was filed against
the liquidations on 10/06/89 et al. of various modules for
photocopiers which were classified within subheading 9009.90.00,
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).

FACTS:

     The articles in question are various modules for photo-
copying machines such as document feeders, sorters, collators and
finishers.

ISSUE:

     Whether the modules at issue are properly classifiable
within subheading 9009.90.00, HTSUSA, which provides for parts
and accessories of the apparatus of heading 9009, HTSUSA, or
within subheading 9902.90.90, HTSUSA, which provides for
"[p]arts, and accessories . . . of electrostatic copying
machines, which machines operate by reproducing the original
image via an intermediate (provided for in subheading 9009.90.00)
. . . "  The highlighted text indicates amendment of this
subheading subsequent to the filing of this protest.



                               -2-

LAW AND ANALYSIS:

     The Customs and Trade Act of 1990 (Trade Act) amended
subheading 9902.90.90, HTSUSA, to include accessories of
electrostatic copying machines provided for within subheadings
9009.90.00, HTSUSA.  Pub. L. No. 101-382, sec. 462(d), 104 Stat.
699 (1990).  This amended provision applies retroactively to
entries under the following conditions.  Trade Act, sec. 485(b),
104 Stat. 712.

     - A proper request must be filed with the appropriate        
       customs officer after September 30, 1990, and before      
       April 1, 1991.

     - The entry must have been made after December 31, 1988, and
       before October 1, 1990.

     - The entry must have been made with respect to merchandise
       for which there would have been no duty, or a lesser duty,
       if any amendment made by section 462(d) applied to such    
entry.

Any entry which satisfies these requirements shall be liquidated
or reliquidated as though such amendment applied to such entry. 
Trade Act, sec. 485(b), 104 Stat. 712.

     This protest involves the distinction drawn between a "part"
and an "accessory" within headings 9009 and 9902, HTSUSA, before
enactment of the Customs and Trade Act of 1990.  In HQ 084332
(08/22/89), Customs stated that accessories of plain paper
copiers were not classifiable within subheading 9902.90.90,
HTSUSA, as a part.  This ruling was based on the fact that this
subheading did not contain the term "accessory".  Therefore, we
agree that the modules at issue were not classifiable within
subheading 9902.90.90, HTSUSA, at the time of entry.  

     The above amendment made within subheading 9902.90.90,
HTSUSA, retroactively resolves the issue in this protest.  All
parts, as well as accessories, of electrostatic copying machines
which operate by reproducing the original image via an
intermediate are presently (under certain circumstances
retroactively) classifiable within 9902.90.90, HTSUSA.  The
modules in question are principally used with the type of
electrostatic copying machines described within subheading 
9902.90.90.  Accordingly, these modules satisfy the terms of this
subheading and upon proper request are retroactively classifiable
therein.





                               -3-

HOLDING:

     At the time of entry, the modules at issue were properly
classifiable within subheading 9009.90.00, HTSUSA, which provides
for parts and accessories of the articles of heading 9009,
HTSUSA.  The protest should be denied and a copy of this letter
should be attached to the Customs Form 19 and forwarded to the
protestant.

     The protestant should be aware of the retroactive
application of subheading 9902.90.90, HTSUSA, which currently
provides for "[p]arts, and accessories . . . of electrostatic
copying machines, which machines operate by reproducing the
original image via an intermediate (provided for in subheading
9009.90.00) . . .", duty free.  Upon proper request, the
protestant would be eligible for retroactive treatment under this
subheading.   


                                      Sincerely,


                                      John Durant, Director
                                      Commercial Rulings Division