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NY H87269

February 19, 2002

CLA-2-84:RR:NC:1:110 H87269


TARIFF NO.: 8471.80.1000

Ms. Lydia E. Lorenzo
Ricoh Corporation
Five Dedrick Place
West Caldwell, NJ 07006

RE: The tariff classification of a Controller Board from Japan.

Dear Ms. Lorenzo:

In your letter dated January 10, 2002, on behalf of Ricoh Corporation you requested a tariff classification ruling.

The merchandise under consideration is the Type 470 Controller Board. This Controller Board is a PCA (Printed Circuit Assembly). The Type 470 Controller Board is designed to be installed into the customer’s server PC (Personal Computer) and controls the operation of the Ricoh Aficio 470W wide format multifunctional machine. With the Type 470 Controller Board installed in the server and the optional Network Interface Board installed in the multifunctional machine, the Ricoh Aficio 470W is capable of scanning, printing and copying. When used in conjunction with these optional boards the Ricoh Aficio 470W will operate as a network printer in a (LAN) Local Area Network or server-client workgroup environment. With the 470 Controller Board installed in a server, the Ricoh Aficio 470W multifunctional machine can become a complete wide format digital solution in one footprint capable of plotting, scanning and Internet/Intranet printing.

The Type 470 Controller Board is imported with one RW-470 PLOTBASE Compact Disc, which includes the software and PDF-manuals which must be installed onto the server PC, and one 3.5-inch floppy disc with the RSP-License files. The RW-470 PLOTBASE Compact Disc includes the basic PLOTBASE, SCANCLIENT and PLOTCLIENT WEB which must be installed onto the server PC. The RSP-License file is necessary for the customer to activate and access certain software options (Scanner option, PS3 software, and CGM software) at an additional cost via a RATIO (the software developer) website. After the customer inputs the authorized license number they can download RSP files for each option from the website. For Customs purposes the value of the optional software is not invoiced since it can not be accessed until the RSP files are downloaded, after importation,from the RATIO website. The Ricoh Type 470 Controller Board will be imported with installation sheet, CD-ROM and 3.5 inch disc software packaged together for retail sale. Based on the description of the articles as imported, they would be considered goods put up in sets for retail sale.

The General Rules of Interpretation (GRI) under the HTS governs the classification of goods put up in sets for retail sale. GRI 3 requires that goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. Since this item meets the definition of a “set” as per GRI 3(b), it would be classifiable according to the component, or components taken together, which can be taken as conferring on the set as a whole its essential character. The Controller Board PCA imparts the essential character of this set.

It is noted that this set contains a CD-ROM and 3.5” disc software, which must be classified in accordance with Legal Note 6 to chapter 85. Note 6 states “This note does not apply to such media when they are entered with articles other than the apparatus for which they are intended.” The CD-ROM and 3.5” disc software must be installed into apparatus other than the Controller Board. Accordingly, since they are entered with articles other than the apparatus for which they are intended, the CD-ROM and 3.5” disc software need not be separately classified.

The applicable subheading for the Ricoh Type 470 Controller Board and accompanying software imported as a set will be 8471.80.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Automatic data processing machines and units thereofOther units of automatic data processing machines: Control or adapter 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 Eileen S. Kaplan at 646-733-3016.


Robert B. Swierupski

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