Classification of CD-ROM drawings: recorded media heading applied, while plans and printed matter headings were rejected.

A CD-ROM containing images of engineering drawings and designs was held classifiable under Heading 85.24 as recorded media, not under Heading 49.06 as plans and drawings or Heading 49.11 as other printed matter. Heading 49.06 was confined to originals drawn by hand, handwritten texts, photographic reproductions on sensitized paper, or carbon copies of such originals, and the CD-ROM did not meet that description merely because it stored drawings and designs. Note 2 to Chapter 49, defining "printed", did not extend to a CD-ROM, and the more specific heading therefore prevailed. The precedent relied on was distinguished as it dealt with printed drawings, designs and plans.

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Issues: Whether a CD-ROM containing images of drawings and designs of engineering goods is classifiable under Heading 49.06 as plans and drawings, under Heading 49.11 as other printed matter, or under Heading 85.24 as recorded media.

Analysis: Heading 49.06 applies to plans and drawings only when they are originals drawn by hand, handwritten texts, photographic reproductions on sensitized paper, or carbon copies of such originals. The CD-ROM did not answer that description merely because it contained drawings and designs. Note 2 to Chapter 49 defining "printed" did not extend to a CD-ROM, so Heading 49.11 as printed matter was also inapplicable. The product was specifically covered by Heading 85.24 as recorded media, and the more specific heading had to be preferred. The relied-upon precedent was distinguishable because it concerned printed drawings, designs and plans.

Conclusion: The CD-ROM was correctly classifiable under Heading 85.24 and not under Headings 49.06 or 49.11; the appeal failed.

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