CLA-2-90:S:N:N1:110 892321
Mr. Raymond A. Valdes
Ricoh Corporation
5 Dedrick Place
West Caldwell, N.J. 07006
RE: The tariff classification of a multi-functional
fax/copier/printer from Japan.
Dear Mr. Valdes:
In your letter dated November 19, 1993, you requested a tariff
classification ruling.
The merchandise under consideration involves a Ricoh MV715
multi-functional fax/copier/printer. The MV715 incorporates the
functions of a high speed laser fax hub, and digital photocopying
apparatus, with an optional PC printer interface.
In facsimile mode, the Ricoh MV715 fax/copier/printer is
designed as a laser hub for fax networks, and other applications.
Its high speed modem transmits documents to other 14.4 kilobytes
per second machines, in six seconds per letter-size page, over
regular telephone lines. Its 500 sheet paper capacity is supplied
by two cassettes holding 250 sheets each accommodating various
sizes of paper. The MV715 fax/copier/printer permits users to scan
documents into memory while the unit is printing, receiving, or
sending documents from memory.
In copy mode, the Ricoh MV715 fax/copier/printer operates as
an electrostatic photocopying machine by reproducing the original
image via an intermediate onto the copy (indirect process),
producing 15 copies per minute at 400 by 400 dots-per-inch
resolution. It provides many digital capabilities as standard
features, including reduction and enlargement with increments of
25 to 400 percent, directional magnification and series copying.
The Ricoh MV715 fax/copier/printer meets the definition of a
"composite" machine as defined in Legal Note 3 of Section XVI of
the HTS, since this machine is capable of performing two or more
complementary functions such as faxing, copying or printing. Since
this machine does not appear to have a principal function, it
should be classified under the heading which occurs last in
numerical order among those which equally merit consideration as
noted in GRI 3(c) of the HTS.
The applicable subheading for the Ricoh MV715
fax/copier/printer will be 9009.12.0000, Harmonized Tariff Schedule
of the United States (HTS), which provides for electrostatic
photocopying apparatus which operates by reproducing the original
image via an intermediate onto the copy (indirect process). The
rate of duty will be 3.7 percent ad valorem.
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