The tariff classification of a laser beam printer from Japan

NY 869784 December 24, 1991 CLA-2-84:S:N:Nl:105 869784 CATEGORY: Classification TARIFF NO.: 8442.40.0000 Ms. Lisa L. Cortes Nippon Express USA Inc. 20444 S. Reeves Avenue Long Beach, CA 90810 RE: The tariff classification of a laser beam printer from Japan Dear Ms. Cortes: In your letters dated November 15 and December 4, 1991, on behalf of Marubeni Intl. Electronics you requested a tariff classification ruling. The Copal Laser Beam Printer Models SLB 6000 and SLB 6009 are used in electronic publishing as the output printers of newspaper, front-end systems that prepare print copy so that printing plates can subsequently be produced therefrom. They typeset the copy onto plain paper. Printing the copy on the plain paper is done by semiconductor laser with electrophotog- raphy. The printer is driven by a controller based on a RISC computer with Postscript or ACE type fonts. The Copal printers will be imported without controllers. While its technology is like that found in laser printers used as output devices of computers, its resolution of 600 dpi is double that of the output printers. It is clear that the principal function of laser beam printers of this resolution is in preparing typeset copy for printing. The applicable subheading for the Copal Laser Beam Printer- Models SLB Models 6000 and 6009 will be 8442.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of other machinery, apparatus and equipment, for type-founding or typesetting. This provision is duty-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