U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
8471.60.5100
$257.3M monthly imports
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Ruling Age
26 years
1 related ruling
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-29 · Updates monthly
The tariff classification of multifunctional printer/copier/fax units from Japan and China.
NY E83606 June 28, 1999 CLA-2-84:RR:NC:1:110 E83606 CATEGORY: Classification TARIFF NO.: 8471.60.5100 Mr. Philip C. Alling Lanier Worldwide, Inc. 5025A North Royal Atlanta Drive Tucker, Georgia 30084 RE: The tariff classification of multifunctional printer/copier/fax units from Japan and China. Dear Mr. Alling: In your letter dated June 17, 1999, you requested a tariff classification ruling. The merchandise under consideration involves four models of multifunctional printer/copier/fax units. The models are the Lanier 5235, the Lanier 5245, the Lanier 5255, and the Lanier 5265. These digital imaging machines when connected to a printer controller, allows these units to function in the framework of a local area network or client/server workgroup environment with printer server. The Lanier 5235, 5245, 5255, and 5265 produce black and white output at a maximum 600 dots per inch (dpi). They use laser printer engines (electro-photographic process). They utilize PCL6 and Post Script 3 (option upgrade) and can be upgraded to 72 MB of internal printer memory. The Lanier 5235 prints up to 35 pages per minute (ppm), and the 5245 prints up to 45 ppm. The Lanier 5255 has a 55 ppm printing capability, and the 5265 prints up to 65 ppm. These machines all have automatic paper feeders, and paper handling capacity of 3,100 to 3,500 sheets. They also have the capability of printing on various paper sizes, with maximum size of 11 inches by 17 inches. These multifunctional digital imaging units offer functionality in the areas of copying, printing and facsimile. The units are powered by laser print engines that receive digitized images of documents, whether scanned, received from computer, or via phone line (fax). The print function is identical regardless of method of receipt of the digitized image. With the printer controller, all of the units are capable of operating in a Local Area Network or client/server environments. The Lanier 5235, 5245, 5255, and 5265 are capable of performing printing, copying, and facsimile functions, and are in one common housing. They all meet 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, these composite goods would be classified as if they consisted of the material or component, that gives them their "essential character". Noting their high print speed and that they are most efficient as networked printers, they would appear to have the "essential character" of a networked document printer. These models are also similar to other multifunctional printer/copier/fax machines, which were the subject of NY Rulings D84858 and NY D82304. These models also meet the definition of a "unit" of an automatic data processing system, as per Legal Note 5(B) to the HTS. The applicable subheading for the Lanier 5235, 5245, 5255, and 5265 multifunctional printer/copier/fax digital imaging machines will be 8471.60.5100, Harmonized Tariff Schedule of the United States (HTS), which provides for laser printer units, capable of producing more than 20 pages per minute. 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 Arthur Brodbeck at 212-637-7019. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
Other CBP classification decisions referencing the same tariff code.
CIT and CAFC court opinions related to the tariff classifications in this ruling.