CLA-2-84:S:N:N1:110 898221

Ms. Karen L. Sager
Smith Corona Corporation
P.O. Box 2020
Cortland, N.Y. 13045

RE: The tariff classification of various ADP printers and accessories from the Republic of Korea

Dear Ms. Sager:

In your letter dated May 10, 1994, you requested a tariff classification ruling. The merchandise under consideration involves various printers and accessories which are designed to be used with personal computers. These printers include label printers, an envelope printer, and an address writer. The accessories, which are intended for use with the envelope printer include a pin- feed label feeder, and an envelope catch bin.

The label printers consist of small printers, (models 1.0 and 2.0), which are designed to print high quality text, scanned graphics, and bar codes. It utilizes thermal transfer technology on either DOS and Windows software. It has 32K memory to retain frequently used labels. It is connected to the personal computer using a RS-232 serial interface utilizing a cable with either a 9 pin or 25 pin connector.

The envelope printer is a small personal computer printer designed to print laser quality envelopes, postcards or labels by utilizing thermal transfer technology. It is supported by DOS and Windows software. Its "Address Book" feature retains frequently used addresses. It is connected to the personal computer by utilizing a RS-232 interface. This envelope printer can hold up to 100 envelopes or 200 postcards. Optional attachments to this unit include a pin-feed label feeder, and an envelope catch bin. The address writer is identical to the envelope printer except that it utilizes dot matrix technology rather than thermal transfer technology to print the envelopes. The applicable subheading for the models 1.0 and 2.0 label printers, and the envelope printer will be 8471.92.4600, Harmonized Tariff Schedule of the United States (HTS), which provides for other thermal transfer printer units incorporating at least the media transport, control and print mechanism. The rate of duty will be 3.7 percent ad valorem.

The applicable subheading for the address writer will be 8471.92.5240, Harmonized Tariff Schedule of the United States (HTS), which provides for other dot matrix printer units incorporating at least the media transport, control and print mechanism. The rate of duty will be 3.7 percent ad valorem.

The applicable subheading for the pin-feed label feeder, and the envelope catch bin will be 8473.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other 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