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NY R01892




May 26, 2005

CLA-2-84:RR:NC:1:106 R01892

CATEGORY: CLASSIFICATION

TARIFF NO.: 8442.10.0000

Mr. Steve Aiello
Creo Americas Inc.
3 Federal Street
Billerica, MA 01821

RE: The tariff classification of computer-to-plate systems from Canada and Israel

Dear Mr. Aiello:

In your letter dated April 25, 2005 you requested a tariff classification ruling.

The computer-to-plate systems are composed of a platesetter, i.e., (Lotem or Trendsetter) and a workflow system, i.e., computer workstation (Prinergy, Synapse or Brisque). A platesetter is used to “write” digital information directly onto pre-sensitized printing plates. This allows printers to eliminate certain intermediate platemaking steps involving imaging and imposing photographic film, thus saving both time and money. Digital data is loaded into the platesetter, processed by a computer workstation and imaged onto the photo-sensitive receiving plate by multiple laser beams.

In NY ruling 898413 dated June 20, 1994, your firm was advised that the platesetter, imported separately, is classified in 8442.10.0000, Harmonized Tariff Schedule of the United States (HTS). This subheading provides for machinery, apparatus and equipment , for type-founding or typesetting, for preparing or making printing blocks, plates, cylinders and other printing components: phototypesetting and composing machines. The Prinergy and Brisque workflow systems, imported separately, were ruled upon in NY ruling R01367 dated February 24, 2005. You were advised at that time that the workflow systems would fall under subheading 8471.49, HTS, which provides for automatic data processing machines and units thereof; other digital automatic data processing machine: other, entered in the form of systems.

At the time of the issuance of the above cited rulings, the workflow systems were integrated with the thermal printing platesetters after importation. However, in this ruling request, the workflow systems will be integrated with the thermal printing platesetters to create a functional unit prior to importation. According to your letter, there will be two new methods of shipping the goods, i.e., (1) the Lotem printsetter and the Brisque workflow system will be integrated at your firm’s manufacturing facility in Israel prior to importation into the United States and (2) the Trendsetter printsetter and the Prinergy, Synapse and Brisque workflow systems will be integrated at your firm’s Canadian manufacturing facility prior to importation into the United States. This combination of machines is clearly intended to contribute together for a printing platesetting function under Heading 8442.

Section XVI Note 4 states that where a machine (including a combination of machines) consists of individual components (whether separate or interconnected by piping, by transmission devices, by electric cables or by other devices) intended to contribute together to a clearly defined function covered by one of the headings in chapter 84 or chapter 85, then the whole falls to be classified in the heading appropriate to that function.

According to Note 5 (E) to Chapter 84, machines performing a specific function other than data processing and incorporating or working in conjunction with an automatic data processing machine are to be classified in the headings appropriate to their respective functions or, failing that, in residual headings. In this case, Creo’s computer-to-plate systems are creating a printing plate, which provides an output function other than data processing. By virtue of this note, Heading 8471 would not apply to the functional units formed by the servers and output devices.

The applicable subheading for a computer-to-plate system will be 8442.10.0000, HTS, which provides for machinery, apparatus and equipment , for type-founding or typesetting, for preparing or making printing blocks, plates, cylinders and other printing components: phototypesetting and composing machines. 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 Patrick Wholey at 646-733-3013.

Sincerely,

Robert B. Swierupski
Director,

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