The tariff classification of a multifunctional printer/ copier/fax from Japan.

NY D85615 December 11, 1998 CLA-2-84:RR:NC:1:110 D85615 CATEGORY: Classification TARIFF NO.: 8471.60.5200 Mr. James Shaw Panasonic Logistics Company of America 2 Panasonic Way Secaucus, N.J. 07094 RE: The tariff classification of a multifunctional printer/ copier/fax from Japan. Dear Mr.Shaw: In your letter dated December 7, 1998, you requested a tariff classification ruling. The merchandise under consideration involves a multi-functional printer/copier fax unit which is known as the model KX-PLM600. This multifunctional printer can be connected to a central processing unit (CPU) which enables this unit to function within the framework of a local area network (LAN) environment. The Panasonic KX-PLM600 has a printing capacity of 8 pages per minute with a printing resolution of 600 by 600 dots per inch. This entire multifunctional printer is built off of the Printer Engine. All of the functions of the machine (printer, copier, fax, scanner) except the telephone utilize the printer mechanism to operate. This multifunctional printer can be connected to an ADP system via its parallel I/F (IEEE1284) port. The cost of the printer engine compromises 85 percent of the value of the machine. The model KX-PLM600 is capable of performing printing, copying, scanning, and facsimile functions within one common housing. It therefore meets the definition of a composite good made up of different components which are described under different provisions of the HTS. Noting GRI-3(b) to the HTS, this composite good would be classified as if it consists of the material or component which gives this machine its "essential character". Noting its high print speed and the fact that this unit is the most efficient as a networked printer, it would appear to have an "essential character" of a networked automatic data processing machine document printer. This model is also similar to other multifunctional printer/copier/fax machines which were the subject of NY Ruling Letters D84858 and D83998. The model KX-PLM600 also meets the definition of a "unit" of an automatic data processing system as per Legal Note 5(B) of Chapter 84 to the HTS. The applicable subheading for the Panasonic model KX-PLM600 multifunctional printer will be 8471.60.5200, Harmonized Tariff Schedule of the United States (HTS), which provides for other laser printer units. The rate of duty will be 0.5 percent ad valorem. Effective January 1, 1999 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, Robert B. Swierupski Director, National Commodity Specialist Division