The tariff classification of printers and scanners from Japan

NY J88593 September 3, 2003 CLA-2-90:RR:NC:MM:114 J88593 CATEGORY: Classification TARIFF NO.: 8471.90.0000, 9010.50.60, 9010.10.0000 Mr. Damon V. Pike Deloitte & Touche 191 Peachtree Street, NE Atlanta, Georgia 30303-1924 RE: The tariff classification of printers and scanners from Japan Dear Mr. Pike: Ruling NY J86204, dated June 26, 2003, contained a clerical error. Model S-1200, a scanner, was incorrectly identified as model SI-1200. This letter corrects the model number of scanner S-1200 and replaces NY J86204. In your letter dated May 30, 2003, you requested a tariff classification ruling on behalf of Noritsu American Corporation (NAC). You requested a ruling on the LP-2200, SMP 1700 and DDP 411 printers, and the SI-2600 and S-1200 scanners. The printers, models LP-2200, SMP 1700 and the DDP 411, are designed for use with photo-processing machines. The LP-2200 uses a laser to print onto rolls of photographic paper. The SMP 1700 uses micro light valve array technology to print onto rolls of photographic paper; it is a combination scanner and printer. The DDP 411 uses inkjet cartridges to print onto rolls of special inkjet paper. The SMP 1700 is a composite article consisting of a scanner (heading 8471) and a printer (9010). Composite goods are classified in accordance with GRI 3(b), by determining the essential character of the good. The essential character of the SMP 1700 is the printer. Therefore the combination scanner and printer is classified under heading 9010, HTS. The applicable subheading for the LP-2200 and the SMP 1700 printers, will be 9010.50.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other photographic laboratory apparatus. The rate of duty will be free. The scanners, models SI-2600 and S-1200, are designed for use with photo-processing machines. They are not used with automatic data processing (ADP) machines. The Harmonized System Committee in a decision from the 23rd Session, May 1999, classified a flatbed desk-top scanner used in the graphics industry for scanning color films in subheading 8471.90, HTS, as an “…optical reader…not elsewhere specified or included.” This subheading falls under the second part of heading 8471 and is distinguished from automatic data processing machines and units, which are provided for in the first part of heading 8471. The competing provision is heading 9010, HTS, which provides for “apparatus and equipment for photographic …laboratories…not specified or included elsewhere in this chapter…” In accordance with GRI 3(a), heading 8471 provides the most specific description of these scanners as “optical readers.” Therefore, the scanners are classified in subheading 8471.90.0000, HTS. The applicable subheading for the SI-2600 and S-1200 scanners will be 8471.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for optical readers not elsewhere specified or included. The rate of duty will be free. You also request a ruling on the printers and the scanners when imported with the photo-processing machines. Currently, NAC classifies the printers and scanners with the photo-processing machines under 9010.10.0000, HTS. You state in your letter that the printers and scanners are needed for the photo-processing machines to perform their function of developing photographic film, but that the imported items are not necessarily sold together in the United States. You indicate that in most case, the printers and scanners are sold with different compatible photo-processing machines. You believe that the printers and scanners should be separately classified under 9010.50.6000, HTS, rather than together with the photo-processing machines under 9010.10.0000, HTS. We disagree. In HQ 961139 dated April 6, 1998, the Office of Regulations and Rulings stated that “section XVI, note 4, HTS, is not a legal note which requires actual use. It is enough that, in their condition as imported, the goods are intended to contribute together to a clearly defined function…” Note 3 to chapter 90 states that the provisions of note 4 to section XVI also apply to chapter 90. The applicable subheading for the printer and the scanner when imported together with the photo-processing machine will be 9010.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for apparatus and equipment for automatically developing photographic film or paper in rolls or for automatically exposing developed film to rolls of photographic paper. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). We are unable to issue a classification ruling on the DDP 411inkjet printer at this time. Please furnish a complete descriptive brochure on this printer. Also, your letter indicates that this printer uses a “special” inkjet paper in rolls. What type of paper is this? Is it photographic paper--does it have a silver halide layer? 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 Barbara Kiefer at 646-733-3019. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division