CLA-2 CO:R:C:M 957028 DWS
Mr. David C. Soto
Executive Project Manager
V. Alexander & Co., Inc.
P.O. Box 291929
Nashville, TN 37229-1929
RE: Laser Printer Without Printed Circuit Board Assembly;
HQs 956686, 955018, and 955263
Dear Mr. Soto:
This is in response to your letter of August 23, 1994, on
behalf of Brother Industries (USA), Inc., concerning the
classification of a laser printer imported without its printed
circuit board assembly under the Harmonized Tariff Schedule of
the United States (HTSUS).
FACTS:
The merchandise consists of a laser printer imported without
its printed circuit board assembly (PCBA). The laser printer is
dedicated for use with an automatic data processing (ADP)
machine. The missing PCBA contains the following: a central
processing unit (CPU) (Motorola MC68EC000FN16), an application
specific integrated circuit (ASIC), read only memory (ROM),
random access memory (RAM), optional RAMs, electrically erasable
programmable read only memory (EEPROM), a reset circuit, and an
interface circuit. When in use, the laser printer prints less
than 20 pages per minute.
The subheading under consideration is as follows:
8471.92.56: [a]utomatic data processing machines and units
thereof; . . . : [o]ther: [i]nput or output
units, whether or not entered with the rest of
a system and whether or not containing storage
units in the same housing: [o]ther: [p]rinter
units: [l]aser: [o]ther.
Goods classifiable under this provision receive duty-free
treatment.
ISSUE:
Whether the laser printer, without its PCBA, is classifiable
under subheading 8471.92.56, HTSUS, as an other unassembled laser
printer unit.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's).
GRI 1 provides that classification is determined according to the
terms of the headings and any relative section or chapter notes.
According to the facts presented, the laser printer is
dedicated for use with an ADP machine. The missing PCBA acts as
the printer's control mechanism. Therefore, because the PCBA is
missing, according to GRI 1, the laser printer is an unassembled
unit specifically classifiable under subheading 8471.92.56,
HTSUS. For other rulings in which similar printers were held to
be classifiable under subheading 8471.92, HTSUS, see HQ 956686,
dated August 15, 1994; HQ 955018, dated January 25, 1994; and HQ
955263, dated January 19, 1994.
HOLDING:
The laser printer, without its PCBA, is classifiable under
subheading 8471.92.56, HTSUS, as an other unassembled laser
printer unit.
Sincerely,
John Durant, Director
Commercial Rulings Division