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 > 1999 NY Rulings > NY D88652 - NY D88730 > NY D88682

Previous Ruling Next Ruling


March 3, 1999

CLA-2-84:RR:NC:1:110 D88682

CATEGORY: CLASSIFICATION

TARIFF NO.: 8471.60.5200

Ms. Fusae Nara
Winthrop, Stimson, Putnam & Roberts
One Battery Park Plaza
New York, N.Y. 10004-1490

RE: The tariff classification of multifunctional digital copier/printers from Japan.

Dear Ms. Nara:

In your letter dated February 26, 1999, on behalf of Sharp Electronics Corporation, you requested a tariff classification ruling.

The merchandise under consideration involves the models AL-840, AL-1041, AL-1250, Al-1640/50/70 digital copier/printers which incorporate a laser printer engine. These models are designed to be used as output units in an automatic data processing (ADP) machine environment, in addition to functioning as a copier.

The Model AL-840 has a built-in printer interface that incorporates two parallel printing ports, which enables connection to two personal computers. Documents can be printed from personal computers directly connected to the parallel ports of Model AL-840. The subject merchandise features 400 dpi resolution for scanning and 600 dpi resolution for printing and is capable of printing 8 pages per minute.

The model Al-840 multifunctional digital copier/printer also functions as a digital copier. This model incorporates a scanning mechanism which reads the document and converts it into digital signals, which are then fed to the internal memory. A copy of the document can be printed from the internal printer memory by using the laser printing mechanism. Thus, when the subject multifunctional device is used as a digital copier, the system uses the same laser printer engine that is used for printing documents when the product is used as a printer.

Finally, Sharp also imports similar multifunctional copier/ printers under the model numbers AL-1041, AL-1250, AL-1640, AL-1650 and AL-1670. The difference among these copier/printers is the print speed, however all of these models print less than 20 pages per minute. The AL series of multifunctional digital copier/printers noted above meet the definition of a “composite good” (printer, copier) made up of different components which are described in different provisions of the HTS. Although these models may be used as digital copiers, they appear to be principally used as digital printers for ADP network systems. Noting GRI-3(b), the “essential character” of these digital copier/printers appears to be as network printers. These machines are also similar to the multifunctional copier/printer devices which are noted in NY Ruling Letters, D87961, NY D85157, and NY D80821.

The applicable subheading for the model numbers AL-840, AL-1041, AL-1250, and the AL-1640/50/70 multifunctional digital copier/printers 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 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 212-637-7019.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: