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NY H89814

April 5, 2002

CLA-2-84:RR:NC:1:110 H89814


TARIFF NO.: 8472.90.9080

Mr. Michael Mazzarella
Fritz Companies, Inc.
Hood Business Park
500 Rutherford Ave.
Charlestown, MA 02129

RE: The tariff classification of the “AGFA e-box” from Germany.

Dear Mr. Mazzarella:

In your letter dated March 19, 2002, on behalf of your client AGFA Corporation you requested a tariff classification ruling.

The merchandise under consideration is the “AGFA e-box.” The “AGFA e-box” is a self-service, user friendly order station for digital print orders. This machine must be connected to a photo lab in order to function. The “AGFA e-box” allows a customer to download pictures from a variety of digital storage media devices (i.e. compact disc, floppy disc, compact flash, smart media, PC cards, etc.). With available options, the “AGFA e-box” will also download pictures form other digital storage media devices (such as memory sticks, multimedia cards, ZIP disc, etc.). The “AGFA e-box” utilizes a touch-screen CRT monitor which guide’s customers step-by-step through the entire order process. At the end of the order process, a thermo-paper invoice is printed and ejected from the “AGFA e-box” to the customer. The “AGFA e-box” downloads the stored digital images from the customer’s storage media and feeds the data directly to the photo lab. The photo lab produces photographic prints in accordance with the customer’s order.

In your ruling request you claim that this merchandise is most specifically described as a part for a photo lab under 9010.90. Classification of parts under Chapter 90 is determined by Legal Note 2 to that chapter, Harmonized Tariff Schedule of the United States (HTS), which states:

Subject to note 1 above, parts and accessories for machines, apparatus, instruments or articles of this chapter are to be classified according to the following rules:

Parts and accessories which are goods included in any of the headings of this chapter or of chapter 84, 85 or 91 (other than heading 8485, 8548 or 9033) are in all cases to be classified in their respective headings;

Other parts and accessories, if suitable for use solely or principally with a particular kind of machine, instrument or apparatus, or with a number of machines, instruments or apparatus of the same heading (including a machine, instrument or apparatus of heading 9010, 9013 or 9031) are to be classified with the machines, instruments or apparatus of that kind;

All other parts and accessories are to be classified in heading 9033.

Generally, parts are defined as committed for use and necessary to the operation of a machine. In order to be considered a part for a photo lab, the “AGFA e-box” must be essential to the operation of the photo lab. The photo lab in itself does not require the “AGFA e-box” for it to function. Therefore, it can not be considered a part of the photo lab.

Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6.

The “AGFA e-box” more specifically appears to be a multifunction machine under Sec. XVI, Note 3 to the HTS. As a digital media reader, it downloads pictures from electronic media and performs digital photo editing. Both functions are classifiable under subheading 8471.90.0000, machines for processing data from data media. As a self-service order station that prints invoices to the customer, the “AGFA e-box” would fall under heading 8472 as other office machines.

After careful consideration of all the available information, included with your ruling request, we find that we are unable to determine a principal function for the “AGFA e-box.” As a result, we are of the view that the “AGFA e-box” cannot be classified based upon GRI 1. GRI 2 is not applicable here. GRI 3 provides as follows:

When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:

(a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.

(b) Mixtures, composite goods consisting of different materials or made up of different components, and 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.

(c) When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

Based upon GRI 3(c), these goods are classified in the heading which occurs last in numerical order.

The applicable subheading for the “AGFA e-box” will be 8472.90.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other office machinesOther: Other: Other.” The rate of duty will be 1.8% ad valorem.

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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