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NY A 86559

August 19, 1996

CLA-2-84:RR:NC:MA:110 A 86559


TARIFF NO.: 8471.70.5065; 8524.91.0030

Mr. John Hanson
Epson America, Inc.
20770 Madonna Avenue
Mail Stop B1-02
Torrance, CA 90503-3777

RE: The tariff classification of an Epson ZIP drive unit from the Philippines.

Dear Mr. Hanson:

In your letter dated August 9, 1996, you requested a tariff classification ruling.

The merchandise under consideration involves a 100MB external portable disk drive for personal computers. The drive unit consists of an external drive unit which connects to the computer by means of a parallel cable enclosed within the package. An external AC power adapter is also enclosed in the retail package along with one 100MB ZIP disk with ZIP Tools software, and two 3.5" hard discs that contain installation software such as Windows 95 and Windows/DOS.

The external drive unit is a portable device that easily fits into a briefcase or purse, and weighs approximately one pound. Its dimensions are 7.1 inches in length, 5.24 inches in width, and 1.4 inches in height.

In its imported condition this kit is sold and marketed as a retail set, and would thus meet the definition of a "set" as per GRI-3 (a). The essential character of this retail set is exemplified by the ZIP drive unit, which meets the definition of a storage unit for an ADP system, noting Legal Note 5(B) to Chapter 84 of the HTS. Although classifiable as a set, the software in the kit would be separately classifiable, noting Legal Note 6 to Chapter 85.

The applicable subheading for the ZIP external drive unit kit will be 8471.70.5065, Harmonized Tariff Schedule of the United States (HTS), which provides for other hard magnetic disc drive units . The rate of duty will be 2.2 percent ad valorem.

The applicable subheading for the software disks will be 8524.91.0030, HTS, which provides for other prepackaged software for automatic data processing machines, of a kind sold at retail. The rate of duty will be 5.8 cents per square meter of recording surface.

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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