CLA-2 CO:R:C:G 084702 TLS
TARIFF NOS.: 8473.30.4000; 8524.90.40
Ms. Jennie George
Apple Computer, Inc.
20525 Mariani Avenue
Cupertino, California 95014
RE: Classification of a laser printer upgrade kit
Dear Ms. George:
You request a ruling on the proper classification of a laser
printer upgrade kit under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA). Your letter dated May 15, 1989
has been referred to our office for this purpose.
FACTS:
The laser printer upgrade kit is made up of several
different articles that are packaged and sold as a single
complete unit. The kit consists of:
1) a controller board that controls the functions of
the printer;
2) a power cord that supplies power to the computer's
engine;
3) a printer instruction manual that provides
directions for operating the kit;
4) two 3.5 inch recorded software disks, comprised of
an installation disk and a Fonts disk.
It is marketed as an upgrade kit for a laser printer (which is
classified under heading 8471). At least three different
versions of the kit are available for purchase in the retail
market. Each component by itself is classifiable under a
separate HTSUSA heading for that article.
ISSUE:
Is the laser printer upgrade kit properly classifiable as a
set under HTSUSA heading 8473, which covers articles that are
parts and accessories (other than covers, carrying cases and the
like) suitable for use solely or principally with machines of
headings 8469 to 8472, or are the separate components properly
classifiable individually under the appropriate HTSUSA headings.
If the upgrade kit is a set, what effect does Chapter 85 note 6
have on the classification of the set. The applicable headings
for each component are as follows:
(a) The controller board is covered under heading 8473;
(b) the power cord is covered under heading 8544,
HTSUSA, covering insulated (including enameled or
anodized) wire, cable (including coaxial cable) and
other insulated electric conductors, whether or not
fitted with connectors; optical fiber cables, made up
of individually sheathed fibers, whether or not
assembled with electric conductors of fitted with
connectors;
(c) the printer instruction manual is covered under
heading 4901, HTSUSA, covering printed books,
brochures, leaflets and similar printed matter, whether
or not in single sheets; and
(d) the two disks are covered under heading 8524,
HTSUSA, covering records, tapes and other recorded
media for sound or other similarly recorded phenomena,
including matrices and masters for the production of
records, but excluding products of chapter 37.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI) govern the
classification of articles under the HTS. GRI 3 states that when
goods are, prima facie, classifiable under two or more headings,
classification shall be effected according to GRI 3(a) or (b).
GRI 3(b) states that composite goods 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 component which gives them their essential
character, insofar as this criterion is applicable.
The kit consists of four separate components that are sold
together as one complete set. It is commonly known as the
Laserwriter II NT Controller Card and is used to upgrade a laser
printer. The laser printer is classified under heading 8471,
HTSUSA, as an automatic data processing machine. The controller
board is the component that provides the primary function in this
set. The board gives the entire set its essential character as
an upgrade kit. The power cord, the instruction manual, and the
two disks all assist the controller board in this primary
function, but do not function either separately or together to
provide the essential character of the kit.
The two disks are covered under heading 8524, supra, and are
classified as individual goods whether or not they are imported
and sold with other goods as a set. Note 6 of chapter 85
requires that goods classifiable under either heading 8523 or
8524 remain classified under those headings whether or not they
are entered with the apparatus for which they are intended. The
question that remains is whether or not the controller board,
power cord, and manual can still be classified as a set despite
the exclusion of the disks as required under Chapter 85 note 6.
Inasmuch as the software is excluded by chapter 85 note 6
from being classified in a set, it remains classified under
heading 8524. This does not preclude the remaining components
from being classified together as a set, however. As noted
before, the controller board constitutes the main component in
this group and consequently gives the set its essential
character. The power cord is an indispensable accessory and is
intended to work with the controller board. The instruction
manual is to be used in conjunction with the operation of the
board and provides specific directions to that extent. These
components are clearly intended to be used together, as well as
being marketed and sold together. While the two disks must be
classified separate from the other components under heading 8524,
the controller board, power cord, and instruction manual are
properly classifiable together under heading 8473 as a set.
HOLDING:
The controller board, power cord, and instruction manual
are properly classified together as a set under subheading
8473.30.40, as an accessory of a machine of heading 8471, not
incorporating a cathode ray tube. The two disks are properly
classified separately under subheading 8524.90.40 as other
recorded media for sound or other similarly recorded phenomena.
Sincerely,
John Durant, Director