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 > 2003 NY Rulings > NY J83575 - NY J83626 > NY J83586

Previous Ruling Next Ruling
NY J83586




May 2, 2003

CLA-2-84:RR:NC:1:110 J83586

CATEGORY: CLASSIFICATION

TARIFF NO.: 8471.60.5500

Ms. Gail T. Cumins
Sharretts, Paley, Carter & Blauvelt, P.C. 75 Broad Street, 26th Fl.
New York, NY 10004

RE: The tariff classification of a printer from Japan.

Dear Ms. Cumins:

In your letter dated April 8, 2003 on behalf of your client Eastman Kodak Company, you requested a tariff classification ruling.

The merchandise under consideration is the Kodak EasyShare Printer Dock 6000. The EasyShare Printer Dock 6000 is a consumer-grade printer designed to work with or without a computer to produce high-quality 4” x 6” photos using the thermal dye transfer process. The printer measures approximately 7.9” wide by 6.25” deep and is 3” high. The EasyShare Printer Dock 6000 will be imported packaged for retail sale with a universal insert that facilitates fitting a compatible camera to the printer doc, paper tray, rechargeable battery pack, AC power cord and adapter, color cartridge, sample photo paper, print head cleaning tool, user’s guide and CD-ROM software. The printer dock supports the Kodak EasyShare CX/DX 6000 series and LS600 series digital cameras and other compatible digital cameras. By simply placing a compatible digital camera into the docking station, you could print pictures directly from the camera memory or transfer pictures to a computer to view on a monitor or save for future viewing.

The EasyShare Printer Dock 6000 appears to meet the conditions of Chapter 84, Note 5(D), in that it satisfies the conditions of Note 5 paragraphs (B)(b) and B(c) which state:

(b) It is connectable to the central processing unit either directly or through one or more other units; and (c) It is able to accept or deliver data in a form (codes or signals) which can be used by the system.

The EasyShare Printer Dock 6000 has a legitimate use with ADP machines and systems. As stated above, the printer is imported together as a complete system, packaged together for retail sale. The General Rules of Interpretation (GRI) under the Harmonized Tariff Schedule (HTS) governs the classification of goods put up in sets for retail sale. GRI 3(b) requires that goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. As imported, the EasyShare Printer Dock 6000 meets the definition of a “set.” As per GRI 3(b), classification is determined by the component, or components taken together, which confer on the set as a whole its essential character. In this instance the printer provides the essential character of the set.

It is also noted that this set contains software in the form of a CD-ROM, which must be classified in accordance with Legal Note 6 to chapter 85. Note 6, as modified January 1, 2002, states: “This note does not apply to such media when they are entered with articles other than the apparatus for which they are intended.” The CD-ROM software must be installed into apparatus other than the EasyShare Printer. Accordingly, since the CD-ROM is entered with an article other than the apparatus for which it is to be installed, the CD-ROM software need not be separately classified.

The applicable subheading for the Kodak EasyShare Printer Dock 6000 will be 8471.60.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Automatic data processing machines and units thereofInput or output units, whether or not containing storage units in the same housing: Other: Printer units: Assembled units incorporating at least the media transport, control and print mechanisms: Thermal transfer.” The general 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 Eileen S. Kaplan at 646-733-3016.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: