The tariff classification of a digital film scanner from Germany.

NY K84272 March 25, 2004 CLA-2-84:RR:NC:1:110 K84272 CATEGORY: Classification TARIFF NO.: 8471.90.0000 Mr. John M. Peterson Neville Peterson LLP 80 Broad St., 34th Fl. New York, NY 10004 RE: The tariff classification of a digital film scanner from Germany. Dear Mr. Peterson: In your letter dated March 10, 2004 on behalf of your client Arri, Inc., you requested a tariff classification ruling. The merchandise under consideration is the ARRISCAN digital scanner. The ARRISCAN is a digital scanner for color cinematography film. This scanner is a free standing machine designed to scan frames of 35mm cinematographic color film and converting it into a digital Cineon file format. Cineon is a file format that is based upon Tagged Image File Format (TIFF), which allows scanned files to be displayed as a moving picture, using tape emulation. The 35mm cinematographic film is fed through the scanner from reel to reel through a serious of tension and take-up spoils similar to that of a reel to reel tape recorder. The ARRISCAN uses a CMOS (Complementary Metal Oxide Semiconductor) sensor to scan the analog data into a digital file format by use of LED (Light Emitting Diode) illumination. Digital files created by the ARRISCAN can then be transferred by gigabit ethernet protocols to post production workstations or magnetic media where the files can be reviewed, edited or printed. The Harmonized System Committee in a decision from the 23rd Session, May 1999, classified a flatbed desk-top scanner used in the graphics industry for scanning color films in subheading 8471.90, HTS, as an “…optical reader…not elsewhere specified or included.” This subheading falls under the second part of heading 8471 and is distinguished from automatic data processing machines and units, which are provided for in the first part of heading 8471. See also NY J88593 dated September 3, 2003 in which certain scanners used with photo processing machines were classified in subheading 8471.90.0000. The applicable subheading for the ARRISCAN digital scanner will be 8471.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “…magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included: Other.” The general 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 646-733-3016. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division