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 > 1998 NY Rulings > NY D84849 - NY D84964 > NY D84858

Previous Ruling Next Ruling
NY D84858




November 20, 1998

CLA-2-84:RR:NC:1:110 D84858

CATEGORY: CLASSIFICATION

TARIFF NO.: 8471.60.5100; 8471.60.5200

Mr. Philip C. Alling
Lanier Worldwide, Inc.
5025A North Royal Atlanta Drive
Tucker, GA 30084

RE: The tariff classification of multifunctional printer/copier fax units from Japan.

Dear Mr. Alling:

In your letter dated November 16, 1998, you requested a tariff classification ruling.

The merchandise under consideration involves three models of Lanier multifunctional printer/copier/fax units. The models are the Lanier 5020MFD, the Lanier 5025MFD, and the Lanier 5040CPS. These digital imaging machines when connected to a printer controller, allows these units to function in the framework of a local area network or client/server workgroup environment with printer server.

The Lanier 5020MFD and 5025MFD produce black and white output at a maximum 600 dots per inch (dpi). They weigh 127 pounds each and use laser printer engines (electro-photographic process). They utilize PCL5e and can be upgraded to 34 MB of memory. The Lanier 5040 produces black and white output at 600/400/300 dpi. The 5020MFD prints up to 20 pages and the 5025MFD prints up to 25 pages per minute. The Lanier 5040CPS produces digital and white output at 600/400/300 dots per inch, with up to 256 graduations per dot. It can print up to 40 pages per minute. All three models have automatic paper feeders and are capable of printing on various paper sizes.

These multifunctional digital imaging units offer functionality in the areas of copying, printing and facsimile. The units are powered by laser print engines which receive digitized images of documents, whether scanned, received from computer, or via phone line (fax). The print function is identical regardless of method of receipt of the digitized image. With the printer controller, all of the units are capable of operating in Local Area Network or client/server environments.

These machines are capable of performing printing, copying, and facsimile functions, and are in one common housing. They all meet the definition of a composite good made up of different components which are described under different provisions of the HTS. Noting GRI-3(b) to the HTS, these composite goods would be classified as if they consisted of the material or component which gives them their "essential character". Noting their high print speed and that they are most efficient as networked printers, they would appear to have an "essential character" of a networked document printer.

These models are also similar to other multifunctional printer/copier fax machines which were the subject of NY Rulings NY D82304 and NY B84344. These models also meet the definition of a "unit" of an automatic data processing system, as per Legal Note 5(B) to the HTS.

The applicable subheading for the Lanier 5020MFD multifunctional printer will be 8471.60.5200, Harmonized Tariff Schedule of the United States (HTS), which provides for other laser printer units. The rate of duty will be 0.5 percent ad valorem.

The applicable subheading for the Lanier 5025MFD and 5040CPS units will be 8471.60.5100, HTS, which provides for laser printer units, capable of producing more than 20 pages per minute. The rate of duty will be free.

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
Director,

Previous Ruling Next Ruling

See also: