CLA-2-84:RR:NC:MA:110 A 86559
Mr. John Hanson
Epson America, Inc.
20770 Madonna Avenue
Mail Stop B1-02
Torrance, CA 90503-3777
RE: The tariff classification of an Epson ZIP drive unit from
the Philippines.
Dear Mr. Hanson:
In your letter dated August 9, 1996, you requested a tariff
classification ruling.
The merchandise under consideration involves a 100MB
external portable disk drive for personal computers. The drive
unit consists of an external drive unit which connects to the
computer by means of a parallel cable enclosed within the
package. An external AC power adapter is also enclosed in the
retail package along with one 100MB ZIP disk with ZIP Tools
software, and two 3.5" hard discs that contain installation
software such as Windows 95 and Windows/DOS.
The external drive unit is a portable device that easily
fits into a briefcase or purse, and weighs approximately one
pound. Its dimensions are 7.1 inches in length, 5.24 inches in
width, and 1.4 inches in height.
In its imported condition this kit is sold and marketed as a
retail set, and would thus meet the definition of a "set" as per
GRI-3 (a). The essential character of this retail set is
exemplified by the ZIP drive unit, which meets the definition of
a storage unit for an ADP system, noting Legal Note 5(B) to
Chapter 84 of the HTS. Although classifiable as a set, the
software in the kit would be separately classifiable, noting
Legal Note 6 to Chapter 85.
The applicable subheading for the ZIP external drive unit
kit will be 8471.70.5065, Harmonized Tariff Schedule of the
United States (HTS), which provides for other hard magnetic disc
drive units . The rate of duty will be 2.2 percent ad valorem.
The applicable subheading for the software disks will be
8524.91.0030, HTS, which provides for other prepackaged software
for automatic data processing machines, of a kind sold at retail.
The rate of duty will be 5.8 cents per square meter of recording
surface.
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above
should be provided with the entry documents filed at the time
this merchandise is imported. If you have any questions
regarding the ruling, contact National Import Specialist Art
Brodbeck at 212-466-5490.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division