CLA-2-84:S:N:N1:110 804946

Mr. John M. Peterson
Neville, Peterson & Williams
80 Broad Street
Suite 3400
New York, N.Y. 10004

RE: The tariff classification of a "Cactus" multifunctional ink- jet printer/facsimile machine from South Korea.

Dear Mr. Peterson:

In your letter dated December 7, 1994, on behalf of Xerox Corporation, you requested a tariff classification ruling.

The merchandise under consideration involves a model "Cac tus" multifunction device that is basically an ink-jet printer for ADP output functions, that can also be used for facsimile functions.

Using thermal ink-jet technology, the Cactus is capable of printing 2-3 pages of text (8 1/2 by 11" letter size pages) per minute on a continuous self test with a resolution of 300 x 300 dots per inch (dpi). It connects to a personal computer proces sor via a Microsoft Windows PC interface bi-directional parallel port. The port conforms to PNI1284 specifications, and the printer is capable of "Plug and Play" use with operating software under Microsoft Windows 4.0.

In addition to being utilized as a personal computer output device, the "Cactus" device is capable of serving as a facsimile transceiver utilizing a 9600 bps rate modem.

The "Cactus" also incorporates a digital raster scanner, control electronics with image processing capability. The scanner permits the scanning of "hard copy" documents into digital format for printing, storage or communications. It incorporates printed circuit boards and other electronic compo nents which allow it to receive digitized input from the CPU unit of an ADP machine and translate the input into printed documents. The "Cactus" as imported, is without the ink-jet cartridge, and is thus missing its print mechanism.

Based on the machines design features and overall functions, it would appear that the "Cactus" ink-jet printer/facsimile machine will be principally used as an ADP 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 system.

The applicable subheading for the "Cactus" ink-jet printer/facsimile machine will be 8471.92.6200, Harmonized Tariff Schedule of the United States (HTS), which provides for other ink-jet printers. 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