The tariff classification of an Unassembled Ink Jet Printerfrom Mexico

NY 801044 August 17, 1994 CLA-2-84:S:N:N1:110 801044 CATEGORY: Classification TARIFF NO.: 8471.92.6200 Mr. Peter J. Allen Neville, Peterson & Williams 80 Broad Street, Suite 3400 New York, N.Y. 10004 RE: The tariff classification of an Unassembled Ink Jet Printer from Mexico Dear Mr. Allen: In your letter dated August 10, 1994, on behalf of Xerox Corporation, you requested a tariff classification ruling. The merchandise under consideration involves a Model HQ-310 Ink Jet Printer that is a multifunction printer designed to be used as an output unit for a personal computer. This model machine is an ink jet printer that utilizes a patented Xerox ink- jet technology in the form of a thermal "drop on demand" ink jet with a 128 nozzle cartridge. The resolution of this printer is 300 dpi, and the machine is compatible with any computer that is based on a "MS-DOS" or Microsoft "Windows" operating system. In its imported condition the printer will be shipped with the ink print cartridge detached from the main printer assembly, but overpacked with the printer. The proposed importation would consist of an HQ-310 printer unit individually packed in retail packaging comprising styrofoam forms, plastic bags, and cardboard cartons. The printers would be fully assembled except for the print cartridge, which would be detached from the printer assembly, wrapped in plastic or contained in a cardboard box, and packed securely in the same outer carton as the printer unit. The print cartridge itself would be a finished article that could be assembled with the printer unit by a simple installation operation. Each shipping carton, therefore, would contain a complete, but not fully assembled printer. In a previous ruling, (897228), Customs ruled that such a model printer imported without the ink-jet cartridge was without its print mechanism and thus classifiable under 8471.92.62, as other printers. Classification of goods under the HTS is determined primarily by the terms of the tariff headings and applicable section or heading notes and, unless such headings and notes otherwise require, by General Rules of Interpretation 2 through 5. Since this printer is shipped in an unassembled format, the GRI-1 provision of other ADP printers would appear to be applicable. As GRI-1 makes clear, the language of the tariff headings cannot be extended or altered by operation of GRI's 2 through 5. The applicable subheading for the Model HQ-310 unassembled ink jet printer will be 8471.92.6200, Harmonized Tariff Schedule of the United States (HTS), which provides for other printer units. The rate of duty will be free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport