CLA-2-84:S:N:N1:110 854057

Mr. R. Brian Burke
Rode & Qualey
295 Madison Avenue
New York, N.Y. 10017

RE: The tariff classification of a SP 100L laser printer assembly from Japan.

Dear Mr. Burke:

In your letter dated June 26, 1990, on behalf of Minolta Corp., you requested a tariff classification ruling. The merchandise under consideration involves a laser printer assembly that includes all of the major elements of a conventional laser printer with the exception of the laser printer controller board. The major components of this assembly are the print engine, the power supply, and the media transport mechanism.

After importation, this laser printer assembly will be incorporated into a receive-only laser printer facsimile machine. A facsimile controller unit, telephone connectors and a control panel will be installed into the housing of the imported printer assembly. Normally this same laser printer assembly with the addition of a controller board, creates a complete laser printer. In the condition as entered, this laser printer assembly is principally used with laser printers. This assembly also meets the definition of a "unit" as described in Legal Note 5 to Chapter 84 of the HTSUS.

The applicable subheading for the SP 100L laser printer assembly will be 8471.92.7000, Harmonized Tariff Schedule of the United States (HTS), which provides for other printer units. The rate of duty will be free.

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