CLA-2-84:S:N:N1:110 812318

Mr. Raymond A. Valdes
Ricoh Corporation
Five Dedrick Place
West Caldwell, N.J. 07006

RE: The tariff classification of a multifunctional inkjet printer from Japan.

Dear Mr. Valdes:

In your letter dated June 28, 1995, you requested a tariff classification ruling. The merchandise under consideration involves a multi- functional ink jet printer. This device, which is known as the Ricoh MV74, combines a printer and a facsimile in a single unit.

The Ricoh MV74 printer component includes an inkjet printer featuring a 360 by 720 DPI resolution with a standard color cartridge. The machine has a 4 PPM print speed. It includes a printer driver for Microsoft Windows, and incorporates a centronics parallel printer interface for connection to a personal computer. The facsimile component provides quick/speed group dials; automatic and manual redial; ADF capacity of 15 sheets, and employs a paper capacity of 150 pages.

Based on its design features and overall functions, it appears that this Ricoh MV74 multifunctional printer would be principally used as an automatic data processing (ADP) machine output printer. Noting Legal Note 5(B) to Chapter 84 of the HTS, this printer would meet the definition of a "unit" of an ADP machine system. It is noted that similar multifunctional printers were the subject of NY Ruling Letters 897228, 804946, and 805805.

The applicable subheading for the Ricoh MV74 multifunctional inkjet printer will be 8471.92.4400, Harmonized Tariff Schedule of the United States (HTS), which provides for assembled ink jet printers, incorporating at least the media transport, control and print mechanism. The rate of duty will be 3 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport