The tariff classification of a Power Printer Plus from China

NY D81759 September 1, 1998 CLA-2-84:RR:NC:1:110 D81759 CATEGORY: Classification TARIFF NO.: 8471.60.5400 Mr. A. Arndt Team Concepts North America, Ltd. 331 Eisenhower Lane South Lombard, IL 60148 RE: The tariff classification of a Power Printer Plus from China Dear Mr. Arndt: In your letter dated August 20, 1998, you requested a tariff classification ruling. The merchandise under consideration involves a Power Printer Plus that is basically an ink-jet printer designed for use with Electronic Learning Aids and lower level computers. The item number for this printer is #A0805 and is considered to be a full size plain paper printer primarily used by children over 4 years in age. It is a portable and light-weight printer that uses standard 8.5" x 11" and A4-size paper. It produces near letter quality print and draft print modes. It is compatible with such electronic learning aids as the Comquest Gold, and the PowerMaster PC. It includes a parallel cable connection and an HP ink-jet cartridge. It requires 6 x C or UM-(2) Alkaline batteries, or can be connected to an accessory A/C adapter. Although this ink-jet printer is not of the type that is principally used with ADP systems, it is however capable of being connected to some low level computers. Noting Legal Note 5 (D) to Chapter 84 of the HTS, this printer appears capable of being connected to a central processing unit, and is able to accept or deliver data in a form (codes or signals) which can be used by the system. Thus this ink-jet printer would be classifiable as a unit of heading 8471. The applicable subheading for the Power Printer Plus will be 8471.60.5400, Harmonized Tariff Schedule of the United States (HTS), which provides for ink-jet printers that are assembled units incorporating at least the media transport, control and print mechanism. The rate of duty will be 0.5 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