CLA-2-84:RR:NC:1:110 C88275
Ms. Melinda O'Brien
Director, Logistics and Marketing Services Department
Mitsubishi Chemical America, Inc.
One North Lexington Avenue
White Plains, NY 10601
RE: The tariff classification of a ColorNet CS 2000S Scanner
from Taiwan
Dear Ms. O'Brien:
In your letter dated May 19, 1998, you requested a tariff
classification ruling.
The merchandise under consideration involves a model CS
2000S scanner, which is basically a multifunction imaging device
that can scan every network user's color or black & white
document then securely archive, print, fax or e-mail it.
The ColorNet CS 2000S connects directly to the network via
an Ethernet interface and comes ready to install with all
necessary administrative/client software installed. Once
administrative functions are complete, the machine provides
distributed scanning capabilities for everyone on the network.
The CS 2000S incorporates a touch screen panel, an LCD
display, has a throughput rate of 27 ppm, a flatbed scan area of
up to A4 size, and a resolution of 100/200/300 dpi. The SCSI
interface between the Scanner and the processor will be provided
by a PCI based SCSI controller. The unit incorporates a Strong
ARM-110 processor, 1M Bytes of flash memory, and 8M Bytes of DIMM
SDRAM memory.
All of the components of this multi-function
scanner/printer/fax device are in one common housing. Noting the
design characteristics of this multi-function machine, it would
appear that the principal function of this machine would be for
scanning documents in a networked computing environment. Noting
Legal Note 5 (B) to Chapter 84 of the HTS, this desk-top machine
would meet the definition of a "unit" of an ADP system. The
scanner will include at time of importation, CD software, that
will be boxed with the scanner. Noting Legal Note 6 to Chapter
85 of the HTS, such software will be separately classifiable.
The applicable subheading for the CS 2000S 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 0.5 percent ad
valorem.
The applicable subheading for the CD software will be
8524.39.4000, HTS, which provides for other recorded media for
reproducing representations of instructions, data, sound, and
image, recorded in a machine readable binary form, and capable of
being manipulated or providing interactivity to a user, by means
of an automatic data processing machine. The rate of duty will
be 1.9 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
Director,
National Commodity
Specialist Division