CLA-2-84:RR:NC:1:110 B82580

Mr. Doug Knupp
Miami Valley Worldwide, Inc.
1300 E. Third Street
Dayton, Ohio 45403

RE: The tariff classification of a reader sorter from Italy.

Dear Mr. Knupp:

In your letter dated February 7, 1997, on behalf of Panini North America, you requested a tariff classification ruling.

The merchandise under consideration involves a desk-top reader sorter which is known as the "Panini S 1". This device has been designed as a compact modular system which may be configured for a wide variety of document processing applications.

The "Panini S 1" desktop reader sorter is designed for high volume, decentralized document processing. The base unit includes an automatic feeder, a hold and view station, and a four pocket sorter. Additional modules and options include encoding, image capture, and extra sort pockets. The "Panini S 1" is capable of performing various input and output functions. These functions include check reading, encoding, and sorting; remittance processing; gift voucher redemption and reconciliation; image based check processing; power encoding of checks, and the reading and sorting of lottery and airline tickets.

The "Panini S 1" reader sorter connects to a personal computer (PC) via a RS-232 interface which enables it to function, and be easily integrated into PC local area networks, and other automatic data processing (ADP) systems. Noting Legal Note 5(B) to Chapter 84, the "Panini S 1" reader sorter would meet the definition of a "unit" of an ADP system.

The applicable subheading for the "Panini S 1" desktop reader sorter will be 8471.80.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other units of automatic data processing machines. The rate of duty will be 1.5 percent ad valorem.

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,

Robert B. Swierupski
Chief, Metals & Machinery Branch
National Commodity
Specialist Division