HQ 951716: RAW-1 Ribbon Analysis Workstation; Reconstruction Of Documents Printed With Single Stroke Typewriter Or Printer Ribbon; Video Camera; Personal Computer; Software

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 951716

                          May 22, 1992

CLA-2  CO:R:C:M  951716  CMS

CATEGORY: Classification

TARIFF NO.: 8543.80.90, 8524.90.40

Mr. Charles L. Eggleston
Office of Chief Inspector
Internal Revenue Service
P.O. Box 53367
Washington, D.C. 20009

RE: RAW-1 Ribbon Analysis Workstation; Reconstruction Of
    Documents Printed With Single Stroke Typewriter Or Printer
    Ribbon; Video Camera; Personal Computer; Software

Dear Mr. Eggleston:

     This is in response to your request for a ruling on the
classification of the RAW-1 Ribbon Analysis Workstation under the
Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

     The merchandise is designated the "RAW-1 Ribbon Analysis
Workstation".  The workstation is used to reconstruct documents
by identifying what characters have been typed or printed on
single stroke typewriter or printer ribbon.  The ribbon is
illuminated on an electro-mechanical spool apparatus and a video
camera then records the impressions of characters which are
present on the ribbon.  The data is transferred to the
workstation's personal computer for processing into reconstructed
documents.  Software is entered with the workstation.

ISSUE:

     What is the proper classification of the "RAW-1 Ribbon
Analysis Workstation" under the HTSUS?

LAW AND ANALYSIS:

     The HTSUS provides that the classification of articles is
governed by the General Rules of Interpretation (GRI's).  GRI 1
states in pertinent part that "...classification shall be
determined according to the terms of the headings and any
relative section or chapter notes...".
                               -2-

     The "RAW-1" workstation is not described eo nomine by any
heading of the HTSUS.  Heading 8543 describes "Electrical
machines and apparatus, having individual functions, not
specified or included elsewhere in [Chapter 85]...".

     The merchandise is primarily an electrical apparatus and
performs the individual function of reconstructing documents by
identifying characters which have been typed or printed on single
stroke typewriter or printer ribbon.  The merchandise, except for
the software, is described as "Electrical machines and apparatus,
having individual functions, not specified or included elsewhere
in [Chapter 85]...: ...Other machines and apparatus:
...Other", and is classified in subheading 8543.80.90, HTSUS.

     The workstation's computer apparatus has slots for software
recorded on magnetic floppy discs.  Pursuant to Chapter 85 Note
6, even when entered with the "RAW-1" system, the software is
classified separately, as "...recorded media...: ...Other:
...Other", in subheading 8524.90.40, HTSUS.

HOLDING:

     The "RAW-1 Ribbon Analysis Workstation", except for the
software, is classified as "Electrical machines and apparatus,
having individual functions, not specified or included elsewhere
in [Chapter 85]...: ...Other machines and apparatus: ...Other",
in subheading 8543.80.90, HTSUS, currently subject to a Column 1
rate of duty of 3.9% ad valorem.

     Any software entered with the merchandise which is recorded
on magnetic floppy discs is classified as "...recorded media...:
...Other: ...Other", in subheading 8524.90.40, HTSUS, currently
subject to a Column 1 rate of duty of 9.7 cents per square meter
of recording surface.

                              Sincerely,





                              John Durant, Director
                              Commercial Rulings Division