CLA-2-84:S:N:N1:110 886439
Ms. Maria Tan Pedersen
Howrey & Simon
1299 Pennsylvania Ave., N.W.
Washington, D.C. 20004-2402
RE: The tariff classification of a paper cutting device for
printers from Japan
Dear Ms. Pedersen:
In your letter dated May 14, 1993, on behalf of Hitachi Metals
America, Ltd., you requested a tariff classification ruling.
The merchandise under consideration involves a YSS Rotary
Cutter Unit, model W15A-W32A, that is designed and used with a
model 4400 direct thermal and thermal transfer printer. The paper
cutting device consists essentially of a rotary blade that is
connectable to a DC motor. The device is approximately 11 inches
in length, and is principally used to cut labels and tag stock in
conjunction with the printers' operations.
The 4400 thermal printer that this cutting device is used
with, is designed to operate in a wide range of environments and
can be configured to meet the printing requirements of almost any
data collection system. It is designed to operate with a host
computer directly, or indirectly with a multi-drop network
configuration. Modems let the printer communicate with the host
computer from a remote location that is not accessible through
direct cabling. Noting Legal Note 5 (B) to Chapter 84 of HTS,
these printers would thus appear to meet the definition of a "unit"
of an automatic data processing machine. As per Legal Note 2 (b)
to Section XVI of HTS, these paper cutting devices are principally
used with the model 4400 direct thermal printer.
The applicable subheading for the paper cutting device will
be 8473.30.4000, Harmonized Tariff Schedule of the United States
(HTS), which provides for parts and accessories of the machines of
heading 8471 not incorporating a cathode ray tube. 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