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April 14, 1999

CLA-2-84:RR:NC:1:110 E80426

CATEGORY: CLASSIFICATION

TARIFF NO.: 8471.60.5400; 8524.39.4000

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

RE: The tariff classification of multifunction color inkjet machines from Japan

Dear Ms. Nara:

In your letter dated April 7, 1999, on behalf of Sharp Electronics Corporation, you requested a tariff classification ruling.

The merchandise under consideration involves two models of multi functional printer, facsimile, scanner, copier, PC fax, and telephone machines. The two models are described as UX-22200CM and UX-2700CM, both of which use color ink jet technology.

Both models incorporate an ink jet print engine, consisting of a print head, power supply and main control board as well as software necessary for their use with personal computers. Each model is compatible with most Windows applications, and documents and images can be printed from a personal computer connected directly to the parallel port of the model or indirectly via infrared communication port of the model. The two models are capable of printing three pages per minute when used as a monochrome printer, and one page per minute when printing in color. The resolution of both models is 600 dpi when used as a printer.

The machines are also capable of sending and receiving ordinary faxes and can function as a so-called PC-fax where a user can send faxes directly from a personal computer connected thereto. They also incorporate optical character recognition (OCR) software and function as scanners. The OCR software is included in the merchandise on CD-ROM. The subject merchandise can also make copies using a document feeder, at 3 CPM, with a resolution of 200 dpi. The machines incorporate a 14.4Kbs modem and a 20 sheet auto document feeder.

Noting GRI-3 (b), these two multi functional machines would meet the definition of a composite good, and would thus be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. Noting the machines high print resolution, and the fact that the printing mechanism incorporating the ink jet engine is used when the product functions as a printer as well as when the product receives faxes and functions as a copier, the “essential character” of these models would appear to be the printing function. These two models would also meet the definition of a “unit” of an ADP system, noting Legal Note 5 (B) to Chapter 84 of the HTS. The CD-ROM software would be separately classified noting Legal Note 6 to Chapter 85 of the HTS. Please note also HQ ruling letter 961153 and NY ruling D89153 for similar merchandise.

The applicable subheading for the two multi functional machines will be 8471.60.5400, Harmonized Tariff Schedule of the United States (HTS), which provides for ink jet printer units incorporating at least the media transport, control and print mechanisms. The rate of duty will be free.

The applicable subheading for the CD-ROM software will be 8524.39.4000, HTS, which provides for other recorded media, for reproducing representations of instructions, data, sound, and image, recorded in a machine readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an ADP machine. The rate of duty will be 0.9 percent ad valorem.

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,

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