The tariff classification of Image Reading Heads from Japan

NY A86499 August 16, 1996 CLA-2-84:RR:NC:MA:110 A 86499 CATEGORY: Classification TARIFF NO.: 8473.30.5000 Ms. Kris Chapple Charles M. Schayer & Co. 3839 Newport Street Denver, CO 80207 RE: The tariff classification of Image Reading Heads from Japan Dear Ms. Chapple: In your letter dated August 9, 1996, on behalf of Pentax Technologies, you requested a tariff classification ruling. The merchandise under consideration involves an image reading head (model IRH-B420) that is designed to be used with ADP document or page scanners. The image reading head portion of the scanner changes the image of the manuscript to image signal by irradiating the light on the manuscript surface which is read, then imaged on CCD linear image sensors by using a reduction optical system. It consists essentially of a lighting system, optical system, image processing system, and the unit holder. It is capable of reading A4 size documents with 300 dots/inch resolution. It is approximately 10.5 inches in length. Classification of this image reading head under HTS number 9013.80.60 was considered. Based on recent HQ rulings on the classification of bar code scanners (HQ 956839), the optics in this imaging head would appear to be a subsidiary component. Classification under 9013.80 would thus be precluded noting Additional U.S. Note 3 to Chapter 90 of the HTS. Since these image reading heads appear to be principally used with ADP input scanners that are provided for in HTS heading 8471, they would be classifiable as parts noting Legal Note 2 (b) to Section 16 of the HTS. The applicable subheading for the image reading heads will be 8473.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories of the machines of heading 8471. 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 Art Brodbeck at 212-466-5490. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division