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NY C84386

February 19, 1998

CLA-2-84:RR:NC:1:110 C84386


TARIFF NO.: 8471.60.6400

Mr. David R. Grace
Covington & Burling
1201 Pennsylvania Avenue, N.W.
P.O. Box 7566
Washington, D.C. 20044-7566

RE: The tariff classification of Canon Color Bubble Jet Printers from Japan.

Dear Mr. Grace:

In your letter dated February 12, 1998, on behalf of Canon Computer Systems, Inc., you requested a tariff classification ruling.

The merchandise under consideration involves the Canon BJC- 250 Color Bubble Jet (BJ) Printer and the Canon BJC-4300 Series Color Bubble Jet Printers when they are imported in the same shipping carton as the Color BJ ink cartridges which serve as their printing mechanism.

Instead of packing a single printer assembly and Color BJ cartridge in a shipping carton, the foreign supplier will pack three partially assembled printers, three Color BJ cartridges, and three dedicated AC adapters in a single shipping carton. Although the printers and Color BJ cartridges will be shipped in the same carton, the cartridges will be detached from the printer assemblies and enclosed in separate sealed containers. Without a print head unit, no printing can be performed. A dedicated AC adapter will be covered in bubble wrap and packed next to each printer assembly. The three printer assemblies are separated by cardboard dividers. The Color BJ cartridges will not be installed in the printers until after the unit has been purchased by a retail customer in the United States.

Noting that the Canon BJC-250 and the Canon BJC-4300 Series Color Bubble Jet Printers and the Color BJ cartridges are packed separately from the ink jet printers, the printers should be treated as "unassembled units" even though the shipping cartons in question will contain three partially assembled printers, three Color BJ cartridges, and three dedicated AC adapters. Bubble jet printers shipped in the same carton as detached printing mechanisms, and thus not fully assembled units were the subject of NY Ruling Letters C80114 and NY B86969.

The applicable subheading for the Canon BJC-250 and the Canon BJC-4300 Color Series Color Bubble Jet Printers shipped as three partially assembled ink jet printers, three sealed Color BJ cartridges, and three dedicated AC adapters imported in a single shipping carton will be 8471.60.6400, Harmonized Tariff Schedule of the United States (HTS), which provides for other ink jet printers. 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.


Robert B. Swierupski

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