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NY B85442




May 14, 1997

CLA-2-84:RR:NC:1:110 B85442

CATEGORY: CLASSIFICATION

TARIFF NO.: 8473.30.1000; 8524.99.4000

Ms. Blythe Severson
Expeditors International of Washington, Inc. 980 Lone Oak Road
Suite 128
Eagan, MN 55121

RE: The tariff classification of an image power unit from Sweden.

Dear Ms. Severson:

In your letter dated April 22, 1997, you requested a tariff classification ruling.

The merchandise under consideration involves an Image Power Unit which is known as a "Ralip Scan It Plug N' Play". This unit consists of an imaging board, a connecting cable, and 3 software discs. This board measures approximately 12.3 inches in width by 4.2 inches in height. This image power unit is utilized for the image processing of pictures and documents in black, white, gray scale and color. The unit has a processing speed of up to 20 MB/second. The "Ralip Scan It Plug and Play" converts information on paper to a digital format for further use in a computer environment.

This Image Power Unit (IPU) consists of the "Ralip Scan It Imaging Board, three 3.5" 1.44 MB installation diskettes (recorded), and a cable which is used to connect the scanner to the Imaging Power Unit board. The "Ralip Scan It Plug N' Play" appears to meet the definition of a "set" noting GRI-3(b). The "essential character" of this device is exemplified by the IPU board. The software would be separately classified as indicated in Legal Note 6 to Chapter 85 of the HTS.

The applicable subheading for the "Ralip Scan It Plug N' Play" Imaging Power Unit will be 8473.30.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of the machines of heading 8471, printed circuit assemblies, not incorporating a cathode ray tube. The rate of duty will be free.

The applicable subheading for the recorded installation diskettes will be 8524.99.4000, HTS, which provides for other recorded media for sound or other similarly recorded phenomena. The rate of duty will be 3.9 cents per square meter of recording surface.

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Art Brodbeck at 212-466-5490.

Sincerely,

Robert B. Swierupski
Chief, Metals & Machinery Branch

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