RAW-1 Ribbon Analysis Workstation; Reconstruction Of Documents Printed With Single Stroke Typewriter Or Printer Ribbon; Video Camera; Personal Computer; Software

HQ 951716 May 22, 1992 CLA-2 CO:R:C:M 951716 CMS CATEGORY: Classification TARIFF NO.: 8543.80.90, 8524.90.40 Mr. Charles L. Eggleston Office of Chief Inspector Internal Revenue Service P.O. Box 53367 Washington, D.C. 20009 RE: RAW-1 Ribbon Analysis Workstation; Reconstruction Of Documents Printed With Single Stroke Typewriter Or Printer Ribbon; Video Camera; Personal Computer; Software Dear Mr. Eggleston: This is in response to your request for a ruling on the classification of the RAW-1 Ribbon Analysis Workstation under the Harmonized Tariff Schedule of the United States (HTSUS). FACTS: The merchandise is designated the "RAW-1 Ribbon Analysis Workstation". The workstation is used to reconstruct documents by identifying what characters have been typed or printed on single stroke typewriter or printer ribbon. The ribbon is illuminated on an electro-mechanical spool apparatus and a video camera then records the impressions of characters which are present on the ribbon. The data is transferred to the workstation's personal computer for processing into reconstructed documents. Software is entered with the workstation. ISSUE: What is the proper classification of the "RAW-1 Ribbon Analysis Workstation" under the HTSUS? LAW AND ANALYSIS: The HTSUS provides that the classification of articles is governed by the General Rules of Interpretation (GRI's). GRI 1 states in pertinent part that "...classification shall be determined according to the terms of the headings and any relative section or chapter notes...". -2- The "RAW-1" workstation is not described eo nomine by any heading of the HTSUS. Heading 8543 describes "Electrical machines and apparatus, having individual functions, not specified or included elsewhere in [Chapter 85]...". The merchandise is primarily an electrical apparatus and performs the individual function of reconstructing documents by identifying characters which have been typed or printed on single stroke typewriter or printer ribbon. The merchandise, except for the software, is described as "Electrical machines and apparatus, having individual functions, not specified or included elsewhere in [Chapter 85]...: ...Other machines and apparatus: ...Other", and is classified in subheading 8543.80.90, HTSUS. The workstation's computer apparatus has slots for software recorded on magnetic floppy discs. Pursuant to Chapter 85 Note 6, even when entered with the "RAW-1" system, the software is classified separately, as "...recorded media...: ...Other: ...Other", in subheading 8524.90.40, HTSUS. HOLDING: The "RAW-1 Ribbon Analysis Workstation", except for the software, is classified as "Electrical machines and apparatus, having individual functions, not specified or included elsewhere in [Chapter 85]...: ...Other machines and apparatus: ...Other", in subheading 8543.80.90, HTSUS, currently subject to a Column 1 rate of duty of 3.9% ad valorem. Any software entered with the merchandise which is recorded on magnetic floppy discs is classified as "...recorded media...: ...Other: ...Other", in subheading 8524.90.40, HTSUS, currently subject to a Column 1 rate of duty of 9.7 cents per square meter of recording surface. Sincerely, John Durant, Director Commercial Rulings Division