NY 811317 - The tariff classification of a model M3043T Band Printer from Japan - United States International Trade Commision Rulings

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NY 811317

June 13, 1995

CLA-2-84:S:N:N1:110 811317

CATEGORY: CLASSIFICATION

TARIFF NO.: 8471.92.5280; 9907.84.15

Mr. Craig Rotbert
Fujitsu Computer Products of America, Inc. 2904 Orchard Parkway
San Jose, CA 95134-2009

RE: The tariff classification of a model M3043T Band Printer from Japan

Dear Mr. Rotbert:

In your letter dated May 30, 1995, you requested a tariff classification ruling.

The merchandise under consideration involves a model M3043T band printer, which is a high speed impact printer that is connectable to a variety of host computers.

This model of printer incorporates three standard interfaces: Centronics, Dataproducts, and RS232. It is considered to be a print band, impact printer, that when using a 48-character band, is capable of printing 1,420 LPM (lines per minute). It uses a 30mm x 100 meters continuous loop ribbon, and weighs 485 pounds. The dimensions of this printer are approximately 43 inches in height, 28 inches in width, and 40 inches in depth. The print head acts similar to a typewriter, since the preformed characters embedded on a print band directly strike the print area.

Currently this model is not imported with the print bands. After importation, the print bands are purchased domestically, and added to the printer prior to their sale. Noting Legal Note 5 (B) to Chapter 84 of the HTS, this printer appears to meet the definition of a "unit" of an ADP system. Although imported at this time without the print bands, the printer appears to have the essential character of a finished printer as per GRI-2 (a). Classification for these printers would thus fall under HTS number 8471.92.5280, as other assembled printers.

The Uruguay Round Tariff Protocol created temporary modifications of the rates of duty under Column one duty rates. The provision under 9907.84.15 covers impact line printers using band drive mechanisms and capable of printing 1,300 lines or more per minute (provided for in subheading 8471.92.52). The model M3043T band printer appears to be capable of printing 1,300 lines per minute, and is considered to be an impact line printer that uses band drive mechanisms.

The applicable subheading for the Model M3043T band printer will be 9907.84.15, Harmonized Tariff Schedule of the United States (HTS), which provides for impact line printers using band drive mechanisms and capable of printing 1,300 lines or more per minute (provided for in subheading 8471.92.52). The rate of duty will be free.

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.

Sincerely,

Jean F. Maguire
Area Director

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