CLA-2-84:RR:NC:1:110 A89409
Mr. Bill Brady
International Service Group, Inc.
1571 Grandview Drive
South San Francisco, CA 94080
RE: The tariff classification of a Scanner from Hong Kong.
Dear Mr. Brady:
In your letter dated October 30, 1996, on behalf of
Visioneer, you requested a tariff classification ruling.
The merchandise under consideration involves a model
"Paperport Vx" scanner unit that is a desktop device that scans
paper cards, documents, letters, receipts, and photos into a
computer.
In its imported condition, this scanner consists of the
scanner unit, software, Paperport links, power supply, serial
cable, and user's guide. This device is approximately 12 inches
long, 3.75 inches in height, and 2.5 inches in depth. It weighs
two pounds, and fits easily between the computer keyboard unit
and monitor. Once the information is stored in the computer, the
software allows the user to annotate, organize, and find scanned
items. With the document communication features, one can send
scanned items electronically by using links to other
applications, such as electronic fax, electronic mail, and word-processing applications, without leaving Paperport. The scanner
incorporates the following features: 8-bit gray scale; 400-dpi
resolution; application links; and the ability to drag scanned
documents to an icon dock that provides links to other
applications.
Noting GRI-3 (a) to the HTS, this Paperport Vx scanner in
its imported condition, would meet the definition of a retail
set. The essential character of this set would be exemplified by
the scanner unit. The software of this set would however be
separately classifiable, noting Legal Note 6 to Chapter 85 of the
HTS.
The applicable subheading for the Paperport Vx scanner will
be 8471.60.8000, Harmonized Tariff Schedule of the United States
(HTS), which provides for optical scanners and magnetic ink
recognition devices. The rate of duty will be 2.2 percent ad
valorem.
The applicable subheading for the software (3.5" disks),
will be 8524.91.0030, HTS, which provides for 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