B87286 B8 Ruling Active

The tariff classification of an Image Scanner from Japan.

Issued July 15, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8471.60.8000

Headings: 8471

Product description

The merchandise under consideration involves a "Canon" Image Scanner P10, (item code R37-1000-000). This device functions as a sheetfeed image scanner with an automatic document feeder. The P10 scanner is capable of printing one copy of the document which is being scanned. The scanned documents can be saved in file format or printed directly. This "Canon" P10 Image Scanner operates as a separate unit which is connected between the computer and the printer by two cables. In its imported condition, P10 the Image Scanner is missing the controller board and the AC adapter. This image scanner, although missing the controller board and the AC adapter, would still qualify as an unfinished scanner unit as defined in GRI-2(a). Noting Legal Note 5 (B) of Chapter 84 of the HTS, the P10 Image Scanner would also meet the definition of a "unit" of an automatic data processing (ADP) system.

CBP rationale

The applicable subheading for the "Canon" Image Scanner P10, (item code R37-1000-000) will be 8471.60.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for optical scanners and magnetic ink recognition devices.

Full text

NY B87286 July 15, 1997 CLA-2-84:RR:NC:1:110 B87286 CATEGORY: Classification TARIFF NO.: 8471.60.8000 Mr. John Montoya Canon U.S.A., Incorporated One Canyon Plaza Lake Success, N.Y. 11042-1198 RE: The tariff classification of an Image Scanner from Japan. Dear Mr. Montoya: In your letter dated July 2, 1997, you requested a tariff classification ruling. The merchandise under consideration involves a "Canon" Image Scanner P10, (item code R37-1000-000). This device functions as a sheetfeed image scanner with an automatic document feeder. The P10 scanner is capable of printing one copy of the document which is being scanned. The scanned documents can be saved in file format or printed directly. This "Canon" P10 Image Scanner operates as a separate unit which is connected between the computer and the printer by two cables. In its imported condition, P10 the Image Scanner is missing the controller board and the AC adapter. This image scanner, although missing the controller board and the AC adapter, would still qualify as an unfinished scanner unit as defined in GRI-2(a). Noting Legal Note 5 (B) of Chapter 84 of the HTS, the P10 Image Scanner would also meet the definition of a "unit" of an automatic data processing (ADP) system. The applicable subheading for the "Canon" Image Scanner P10, (item code R37-1000-000) will be 8471.60.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for optical scanners and magnetic ink recognition devices. The rate of duty will be 1 percent ad valorem. 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 Art Brodbeck at 212-466-5490. Sincerely, Robert B. Swierupski Chief, Metals & Machinery Branch National Commodity Specialist Division

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