United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1994 NY Rulings > NY 897533 - NY 897888 > NY 897540

Previous Ruling Next Ruling
NY 897540





May 9, 1994

CLA-2-90:S:N:N1:110 897540

CATEGORY: CLASSIFICATION

TARIFF NO.: 9009.12.0000

Ms. Lola E. Nichols
Lanier Worldwide, Inc.
5025-A. N. Royal Atlanta Drive
Tucker, GA 30084

RE: The tariff classification of a multi-functional fax/copier/printer from Japan.

Dear Ms. Nichols::

In your letter dated April 26, 1994, you requested a tariff classification ruling.

The merchandise under consideration involves a model MFS- 600 multi-functional fax/copier/printer. The MFS-600 is a desk- top unit that incorporates a dry electrophotography printing system with an OPC photoreceptor, automatic document feeder, 300 DPI print resolution, centronics parallel interface, 9600 bps modem speed and 15 second transmission speed, a G3 fax compatibility, and a CIS scanning capability.

The unit weighs 25 Kg and is approximately 29 inches in width. The product will be marketed as a multifunctional unit and will be offered for sale through current copy and facsimile sales channels as well as through dictation sales channels (for use as a PC printer).

The MFS-600 fax/copier/printer meets the definition of a "composite machine" as defined in Legal Note 3 of Section XVI of the HTS, since this machine is capable of performing two or more complementary functions, such as faxing, copying, and printing. The machine is therefore classified according to its principal function. The applicable provisions for this composite machine would appear to be under HTS numbers 9009.12, as a copier; 8517.82, as a fax machine; and 8471.92, as an ADP printer.

This multi-function machine does not appear to have a principal function, and would thus be classified under the heading which occurs last in numerical order among those which equally merit consideration as noted in GRI-3 (C) of the HTS.

The applicable subheading for the MFS-600 fax/copier/printer will be 9009.12.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for electrostatic photocopying apparatus which operates by reproducing the original image via an intermediate onto the copy (indirect process). The rate of duty will be 3.7 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

Previous Ruling Next Ruling

See also: