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NY 873859

MAY 26 1992

CLA-2-84:S:N:N1:105 873859


TARIFF NO.: 8442.20.0000

Mr. Robert E. Burke
Barnes, Richardson & Colburn
200 East Randolph Drive - Suite 7920
Chicago, IL 60601

RE: The tariff classification of the Accent lettering system from Japan

Dear Mr. Burke:

In your letter dated April 27, 1992 on behalf of Varitronic Systems, Inc. you requested a tariff classification ruling. This letter will be given confidential treatment based on the facts you supplied to support your claim for exemption from disclosure.

The Accent machine is an electronic lettering system comprising the following five components: a thermal transfer printing mechanism; a tape feed and guide mechanism; a supply cassette containing two tapes: one a specially coated carbon ribbon and the other an adhesive-backed tape with a paper backing; a font, or character card; and a typewriter-type keyboard.

Like the Merlin lettering system, which was the subject of ruling 080153 dated December 19, 1988, the Accent machine is capable of producing type in various styles and sizes by using resident typefont and font cards. When a key on the keyboard is depressed, font data for the selected character is buffered. The 16-character display screen permits editing before printing. When the desired line of characters has been selected and edited, printing is initiated by depressing the print key.

The drive mechanism then propels the carbon ribbon and adhesive-backed tape past the thermal print head so that they are in contact and the ribbon's non-color-carrying side contacts the print head. As they pass the print head, the previously buffered data is communicated to the heated pixels of the head and the melted carbon is transferred by pressure to the adhesive-backed tape. When the desired line of characters has been composed and set, the adhesive-backed tape is expelled from the machine, cut and positioned on a paste-up sheet or other surface.

The applicable subheading for the Accent lettering system will be 8442.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for machines, apparatus and equipment for typesetting or composing by other processes, with or without founding device. This provision is free of duty.

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.


Jean F. Maguire
Area Director

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