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NY A88887

October 31, 1996

CLA-2-84:RR:NC:1:110 A88887


TARIFF NO.:8471.60.6200

Mr. John Montoya
Canon U.S.A., Inc.
One Canyon Plaza
Lake Success, N.Y. 11042-1198

RE: The tariff classification of a laser multifunction system from Japan.

Dear Mr. Montoya:

In your letter dated October 24, 1996, you requested a tariff classification ruling.

The merchandise under consideration involves the classification of a "Canon CFX-L4500IF "Laser Multifunction System". In its imported condition, this printer will be without its print head unit.

The CFX-L4500IF is a 4 page per minute laser printer which has a 300 dpi image resolution. It uses a FX3 toner cartridge which consists of the electro-photographic drum, developing unit and toner in the one unit. The CFX-L4500IF has a 250 sheet automatic paper cassette. In addition to being used as a printer, it also has the ability to fax a document, scan a document and make copies. The CFX-L4500IF will be imported without the FX3 toner cartridge, thus making this an incomplete printer unit.

The CFX-L4500IF is a multifunctional laser system that appears to have the "essential character" of a printer, noting GRI-3(b). It is noted that similar multifunctional printers were the subject of various NY Ruling Letters, and recently was the subject of NY A81130. The CFX-L4500IF multifunctional laser system also meets the definition of a "unit" of an ADP machine system, as noted in Legal Note 5(B) of Chapter 84, HTS.

The applicable subheading for the Canon CFX-L4500IF laser multifunction system will be 8471.60.6200, Harmonized Tariff Schedule of the United States (HTS), which provides for other laser printer units. The rate of duty will be free.

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.


Roger J. Silvestri

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