The tariff classification of various printer parts from China or Japan.

NY G87947 March 16, 2001 CLA-2-84:RR:NC:1:110 G87947 CATEGORY: Classification TARIFF NO.: 8473.30.5000 Ms. Sandra Liss Friedman Barnes, Richardson & Colburn 475 Park Ave. South New York, NY 10016 RE: The tariff classification of various printer parts from China or Japan. Dear Ms. Friedman: In your letter dated March 2, 2001, on behalf of your client Brother International Corporation, you requested a tariff classification ruling. The merchandise under consideration is various rollers suitable for use with Brother multifunction machines. Descriptive literature and samples of the five (5) parts and related assembly components were submitted with your ruling request and will be returned to you. These rollers function as component parts of the paper feeding mechanism, which allow paper to advance through and exit the machines. Brother part number UU2029001 is described as a “Document feed roller” and is a ¼ inch diameter metal rod measuring approximately 10 inches in length with a 1/8 inch thick rubber sleeve covering approximately 1¾ inches at the center of the rod. The “Document feed roller” is designed to fit into a scanner frame assembly, which in turn is designed to fit into certain Brother model multifunction machines. Brother part number LJ4169001 is identified as a “Heat roller,” which is a rotating roller measuring approximately 10 inches in length. This roller is a hollow metal tube with an outside diameter of 1 inch. Part number LJ4853001 is identified as a “Pressure roller,” which is an idle roller consisting of a 3/8 in diameter metal shaft measuring approximately 9½ inches long with ½ inch at both ends machined down to 3/16 inch diameter. With the exception of the machined ends, the “Pressure roller” is covered with a ¼ rubber sleeve. Both the “Heat roller” and “Pressure roller” are designed to fit into a fixing unit assembly, which in turn is designed for use with similar Brother multifunction machines. Part number UL9142001 is identified as a “Exit roller” and is a one-piece plastic shaft with a gear on one end. This roller measures approximately 10½ inches long with a ¼ inch diameter and has four (4) ½ inch long by 1/8 inch thick rubber sleeves or grippers strategically place on the roller. Part number UL9122001 is identified as a “Pinch roller assembly” which is a combination of a plastic roller measuring approximately ½ inches long with a 3/8 inch diameter and a plastic assembly. This roller has six (6) small teeth on one end of the roller and snaps into the assembly that in turn is connected to the main cover assembly of the multifunction machine. As stated in your ruling request, 80% of the total combined sales of all Brother models for which these rollers are used are classified under 8471 as printer units of automatic data processing machines. Generally, parts are defined as committed for use and necessary to the operation of a machine. These parts are designed and necessary to the operation of certain Brother model multifunction machines. Based on the information provided, the five (5) parts named in this ruling are principally used with printer units of automatic data processing machines. Classification of parts is determined by Legal Note 2 to Section XVI, Harmonized Tariff Schedule of the United States (HTS), which states “Subject to note 1 to this section, note 1 to chapter 84 and to note 1 to chapter 85, parts of machines…are to be classified according to the following rules: Parts which are goods included in any of the headings of chapters 84 and 85…are in all cases to be classified in their respective headings; Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading…are to be classified with the machines of that kind…as appropriate…. All other parts are to be classified in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate or, failing that, in heading 8485 or 8548.” Noting Legal Note 2(b) to Section XVI of the HTS, these rollers are designed and principally used with machines of heading 8471. The applicable subheading for the five (5) Brother rollers, part numbers UU2029001, LJ4169001, LJ4853001, UL9142001 and UL9122001, will be 8473.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Parts and accessories suitable for use solely or principally with machines of headings 8469 to 8472: Parts and accessories of the machines of heading 8471: Not incorporating a cathode ray tube: Other.” 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 Eileen S. Kaplan at 212-637-7019. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division