The tariff classification of scanner kits from Taiwan

NY 865537 Aug 5 1991 CLA-2-84:S:N:N1:110 865537 CATEGORY: Classification TARIFF NO.: 8471.92.9040; 8524.90.4080 Mr. Muir Ferdun Castelazo & Associates 5420 West 104th Street Los Angeles, CA 90045 RE: The tariff classification of scanner kits from Taiwan Dear Mr. Ferdun: In your letter dated July 18, 1991, on behalf of Microtek Lab, Inc., you requested a tariff classification ruling. The merchandise under consideration involves three models of scanner kits that are used to optically scan an image, convert it to a digital signal, and transfer the digital signal to a computer. The three scanner kits, models 600G, 600Z and 1850, each includes the electronic scanner, an interface card, a cable, a power cord, a second light bulb, two software floppy discs, and a manual. The model 600G and 600Z ae designed for scanning either color or black and white images and documents, while model 1850 is designed to scan 35mm slides for input into the computer. Each kit is shipped and packed for retail sale in a cardboard box, and put up for retail sale to meet a specific need and function. The General Rules of Interpretation (GRI) govern the classification of articles under the HTS. GRI 3 requires that composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3 (a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. Since this kit meets the definition of a "set" as per GRI 3 (b), it would be classifiable according to the component, or components taken together, which can be taken as conferring on the set as a whole its essential character. The essential character of this scanner kit is imparted by the electronic scanner. The software floppy disks however must be separately classified, noting Legal Note 6 to Chapter 85 of HTS. The applicable subheading for the three scanner kits, consisting of the scanner, interface card, cable, power cord, light bulb, and manual will be 8471.92.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for other input units, whether or not entered with the rest of a system and whether or not containing storage units in the same housing. The rate of duty will be 3.7 percent ad valorem. The applicable subheading for the software floppy discs will be 8524.90.4080, HTS, which provides for other recorded media. The rate of duty will be 9.7 cents per square meter of recording surface. 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