NY 865537: The tariff classification of scanner kits from Taiwan

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.

                          
                                   NY 865537
                                   Aug 5 1991



CLA-2-84:S:N:N1:110 865537  

CATEGORY:  Classification

TARIFF NO.: 8471.92.9040; 8524.90.4080  

Mr. Muir Ferdun
Castelazo & Associates
5420 West 104th Street
Los Angeles, CA 90045

RE:  The tariff classification of scanner kits from Taiwan

Dear Mr. Ferdun:

     In your letter dated July 18, 1991, on behalf of Microtek
Lab, Inc., you requested a tariff classification ruling.         
     
     The merchandise under consideration involves three models of
scanner kits that are used to optically scan an image, convert it
to a digital signal, and transfer the digital signal to a
computer.

     The three scanner kits, models 600G, 600Z and 1850, each
includes the electronic scanner, an interface card, a cable, a
power cord, a second light bulb, two software floppy discs, and a
manual.  The model 600G and 600Z ae designed for scanning either
color or black and white images and documents, while model 1850
is designed to scan 35mm slides for input into the computer.  
Each kit is shipped and packed for retail sale in a cardboard
box, and put up for retail sale to meet a specific need and
function. 

     The General Rules of Interpretation (GRI) govern the
classification of articles under the HTS.  GRI 3 requires that
composite goods consisting of different materials or made up of
different components, and goods put up in sets for retail sale,
which cannot be classified by reference to 3 (a), shall be
classified as if they consisted of the material or component
which gives them their essential character, insofar as this
criterion is applicable.  Since this kit meets the definition of
a "set" as per GRI 3 (b), it would be classifiable according to
the component, or components taken together, which can be taken
as conferring on the set as a whole its essential character.

     The essential character of this scanner kit is imparted by
the electronic scanner.  The software floppy disks however must
be separately classified, noting Legal Note 6 to Chapter 85 of
HTS.  
     
     The applicable subheading for the three scanner kits,
consisting of the scanner, interface card, cable, power cord,
light bulb, and manual  will be 8471.92.9040, Harmonized Tariff
Schedule of the United States (HTS), which provides for other
input units, whether or not entered with the rest of a system and
whether or not containing storage units in the same housing.  The
rate of duty will be 3.7 percent ad valorem.

     The applicable subheading for the software floppy discs will
be 8524.90.4080, HTS, which provides for other recorded media. 
The rate of duty will be 9.7 cents per square meter of recording
surface. 

     This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).

     A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported.  If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.



                                   Sincerely,

                                   
  
                                   Jean F. Maguire
                                   Area Director
                                   New York Seaport