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