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NY E81158

May 18, 1999

CLA-2-85:RR:NC:MM:B29 E81158


TARIFF NO. 8517.21.0000

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

RE: The tariff classification of a multi-function laser Facsimile machine from Japan.

Dear Ms. Nara,

In your letter dated April 22, 1999 you requested a tariff classification ruling on behalf of Sharp Electronics Corporation.

The product brochure submitted with your request identifies the merchandise as a Model FO-2850 plain paper laser facsimile. According to the brochure, an optional multifunction kit is available to the purchaser which will allow the unit, when connected to a computer, to also scan, print and copy documents. The essential character of this model is that of a facsimile machine. It is noted that in its imported condition, Model FO-2850 functions as a facsimile machine. The product brochure advertises it as a facsimile machine. The multifunction kit to allow the unit to perform additional functions is available as an option.

In accordance GRI 3(b), the applicable subheading for Sharp Model FO-2850 laser facsimile will be 8517.21.0000 which provides for facsimile machines. The current Column 1 (General) rate of duty is 1.2%.

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 as the time this merchandise is imported. If you have any questions regarding the ruling, please contact Field National Import Specialist James Knight at (617) 565-6111.


Victor G. Weeren
Port Director,

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