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April 5, 1999

CLA-2-84:RR:NC:110 D89714


TARIFF NO.: 8471.60.6200

Ms. Fusae Nara
Winthrop, Stimson, Putnam & Roberts
One Battery Park Plaza
New York, N.Y. 10004-1490

RE: The tariff classification of a multifunctional printer/copier/facsimile machine from Japan.

Dear Ms. Nara:

In your letter dated March 23, 1999, you requested a tariff classification ruling.

The merchandise under consideration involves the “Sharp” model numbers FO-5600, FO-6550, and FO-6600 multifunctional machines, which perform printing/copying and facsimile functions. These machines incorporate a personal computer (PC) interface cable that connects to the serial port of a PC, and enables the FO-5600, FO-6550, and FO-6600 to be used as an output unit within an automatic data processing (ADP) machine environment.

When the software package which is known as “Hydrafax” is installed and the correct setting is selected, the model numbers FO-5600, FO-6550, and FO-6600 multifunctional printer/copier/facsimile machines function just like an ordinary stand-alone laser printer. Documents can be printed from a PC directly connected to the interface of the subject models or through a local area network (LAN). These multifunctional machines feature 400 dots per inch (dpi) resolution, and are capable of printing six pages per minute when printing on standard size paper.

The “Sharp” FO-5600, FO-6550, and FO-6600 also function as plain paper facsimile machines. When these models are used as facsimile machines, documents or images received via facsimile are printed out on plain paper using the same laser printer engine that is used for printing documents when these multifunctional machines are used as a printer. These devices are also capable of printing black and white copies with 64 levels of graduation.

The “Sharp” multifunctional machines noted above meet the definition of a “composite good” (printer, copier, and facsimile functions) made up of different components, which are described, in different provisions of the HTS. Noting GRI-3(b), the “essential character” of the FO-5600, FO-6550, and FO-6600 multifunctional machines appears to be as ADP network printers. These multifunctional units are also similar to the multifunctional printers noted in Headquarters’ Ruling Letter 958348.

The applicable subheading for the “Sharp” model numbers FO-5600, FO-6550, and FO-6600 multifunctional printer/copier/facsimile machines 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 212-637-7019.


Robert B. Swierupski

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