NY 807087 - The tariff classification of a "Viking" laser printer from South Korea. - United States International Trade Commision Rulings

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NY 807087

March 1, 1995

CLA-2-84:S:N:N1:110 807087

CATEGORY: CLASSIFICATION

TARIFF NO.: 8471.92.5600

Mr. John M. Peterson
Neville, Peterson & Williams
80 Broad Street
New York, N.Y. 10004

RE: The tariff classification of a "Viking" laser printer from South Korea.

Dear Mr. Peterson:

In your letter dated February 16, 1995, on behalf of Xerox Corporation, you requested a tariff classification ruling. The merchandise under consideration involves a model "Viking" laser printer that will be imported into the United States in an unassembled format.

The "Viking" laser printer is capable of printing up to 8 pages per minute, and is specially designed as an ADP output unit. The Viking print engine is capable of printing documents at a resolution of 600 dots per inch, and includes a paper tray with a capacity of 250 sheets of paper. The Viking printer will be compatible with all principal types of automatic data processing machines.

In its imported condition, the Viking laser printer will incorporate a print engine and a controller card. However, the print mechanism, consisting of a toner/developer cartridge will not be incorporated into the device at time of importation. The toner/developer cartridge will be separately overpacked in the same carton as the printer. In addition, the printer's photoreceptor drum, also a Customer Replacement Unit (CRU), will not be integrated into the printer at the time of importation, but will be overpacked in the same carton. Each shipping carton, therefore, would contain a complete,but not fully assembled printer.

Classification of goods under the HTS is determined primarily by the terms of the tariff headings and applicable section or heading notes and, unless such headings and notes otherwise require, by General Rules of Interpretation 2 through 5. Since this printer is shipped in an unassembled format, the GRI-1 provision of other ADP printers would appear to be applicable. As GRI-1 makes clear, the language of the tariff headings cannot be extended or altered by operation of GRI's two through five.

The applicable subheading for the unassembled "Viking" laser printer will be 8471.92.5600, Harmonized Tariff Schedule of the United States (HTS), which provides for other laser printers. The rate of duty will be free.

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

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