The tariff classification of PCL Printer Kit from Japan

N047633 January 15, 2009 CLA-2-49:OT:RR:E:NC:2:234 CATEGORY: Classification TARIFF NO.: 4911.99.8000; 8523.40.4000 Mr. Jose L. Bonilla Canon USA, Inc. One Canon Plaza Lake Success, NY 11042 RE: The tariff classification of PCL Printer Kit from Japan Dear Mr. Bonilla: In your letter dated December 22, 2008, you requested a tariff classification ruling. You submitted pictures of a Printer Command Language (PCL) Printer Kit, Item Code 2722B002AA, for review by this office. The kit is packaged together in a corrugated box that consists of the following items: one (1) printed License Access Number Certificate, one (1) printed instruction sheet titled, “Note Before Using This Product” and one (1) UFR II / PCL User Software CD-Rom. You state in your request that the purpose of the kit is to enable the customer to obtain a license key from the importer’s website with available data found on the License Access Number Certificate included with the kit. The instruction sheet provides the directions to perform this procedure. The CD-Rom included with the kit allows the customer the convenience to install printer drivers by downloading them from the supported website. As per your telephone conversation with NIS Lisa Cariello, you state that the articles, though packaged together, are not packaged for retail sale at the time of importation; therefore, they do not meet the definition of a set for tariff classification purposes. The applicable subheading for the printed certificate and instruction sheet will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (non-enumerated) printed matter. The rate of duty will be Free. The applicable subheading for the UFR II/PCL User Software CD-Rom will be 8523.40.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37: Optical media: Recorded optical media: Other: For reproducing representations of instructions, data, sound, and image, recorded in a machine readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine; proprietary format recorded discs. The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Patricia Wilson at (646) 733-3037. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division