The tariff classification of a ColorNet CS 2000S Scanner from Taiwan

NY C88275 May 28, 1998 CLA-2-84:RR:NC:1:110 C88275 CATEGORY: Classification TARIFF NO.: 8471.60.8000; 8524.39.4000 Ms. Melinda O'Brien Director, Logistics and Marketing Services Department Mitsubishi Chemical America, Inc. One North Lexington Avenue White Plains, NY 10601 RE: The tariff classification of a ColorNet CS 2000S Scanner from Taiwan Dear Ms. O'Brien: In your letter dated May 19, 1998, you requested a tariff classification ruling. The merchandise under consideration involves a model CS 2000S scanner, which is basically a multifunction imaging device that can scan every network user's color or black & white document then securely archive, print, fax or e-mail it. The ColorNet CS 2000S connects directly to the network via an Ethernet interface and comes ready to install with all necessary administrative/client software installed. Once administrative functions are complete, the machine provides distributed scanning capabilities for everyone on the network. The CS 2000S incorporates a touch screen panel, an LCD display, has a throughput rate of 27 ppm, a flatbed scan area of up to A4 size, and a resolution of 100/200/300 dpi. The SCSI interface between the Scanner and the processor will be provided by a PCI based SCSI controller. The unit incorporates a Strong ARM-110 processor, 1M Bytes of flash memory, and 8M Bytes of DIMM SDRAM memory. All of the components of this multi-function scanner/printer/fax device are in one common housing. Noting the design characteristics of this multi-function machine, it would appear that the principal function of this machine would be for scanning documents in a networked computing environment. Noting Legal Note 5 (B) to Chapter 84 of the HTS, this desk-top machine would meet the definition of a "unit" of an ADP system. The scanner will include at time of importation, CD software, that will be boxed with the scanner. Noting Legal Note 6 to Chapter 85 of the HTS, such software will be separately classifiable. The applicable subheading for the CS 2000S scanner 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 0.5 percent ad valorem. The applicable subheading for the CD software will be 8524.39.4000, HTS, which provides for other recorded media 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. The rate of duty will be 1.9 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 Director, National Commodity Specialist Division