The tariff classification of LED printers from Japan

NY 811934 June 27, 1995 CLA-2-84:S:N:N1:110 811934 CATEGORY: Classification TARIFF NO.: 8471.92.5800 Mr. David M. Steiner Wasserman, Schneider & Babb 90 John Street New York, N.Y. 10038 RE: The tariff classification of LED printers from Japan Dear Mr. Steiner: In your letter dated June 22, 1995, on behalf of Siemens Nixdorf Printing Systems, you requested a tariff classification ruling. The merchandise under consideration involves two models of LED printers, models 2030 and 2040, that are imported in a partially assembled format. The two models are imported without the major components of the print mechanism installed. Each LED printer is imported without the following: 1. A PC (Photoconductor) frame; 2. a developer unit; 3. a toner cartridge; 4. a fuser unit; 5. and a cleaner unit. These items are contained in a starter kit which Siemens purchases from a U.S. supplier, and them installs them in the U.S. The LED printers cannot function without the inclusion of this print mechanism. The two models of printers feature Light Emitting Diode technology and are engineered to meet the special needs of the data center and remote office printing. They are connectable to either main frame computers or personal computers with Serial RS232, RS422, and Centronics parallel interfaces. Noting Legal Note 5 (B) to Chapter 84 of the HTS, these printers would meet the definition of a "unit" of an ADP system. Since these two models of printers are imported without their print mechanism and thus in a partially assembled format, the GRI-1 provision of other ADP output printers would appear to be applicable. The applicable subheading for the Model 2030 and 2040 LED printers will be 8471.92.5800, Harmonized Tariff Schedule of the United States (HTS), which provides for other printer units. The rate of duty will be free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport