CLA-2 CO:R:C:M 957028 DWS

Mr. David C. Soto
Executive Project Manager
V. Alexander & Co., Inc.
P.O. Box 291929
Nashville, TN 37229-1929

RE: Laser Printer Without Printed Circuit Board Assembly; HQs 956686, 955018, and 955263

Dear Mr. Soto:

This is in response to your letter of August 23, 1994, on behalf of Brother Industries (USA), Inc., concerning the classification of a laser printer imported without its printed circuit board assembly under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The merchandise consists of a laser printer imported without its printed circuit board assembly (PCBA). The laser printer is dedicated for use with an automatic data processing (ADP) machine. The missing PCBA contains the following: a central processing unit (CPU) (Motorola MC68EC000FN16), an application specific integrated circuit (ASIC), read only memory (ROM), random access memory (RAM), optional RAMs, electrically erasable programmable read only memory (EEPROM), a reset circuit, and an interface circuit. When in use, the laser printer prints less than 20 pages per minute.

The subheading under consideration is as follows:

8471.92.56: [a]utomatic data processing machines and units thereof; . . . : [o]ther: [i]nput or output units, whether or not entered with the rest of a system and whether or not containing storage units in the same housing: [o]ther: [p]rinter units: [l]aser: [o]ther.

Goods classifiable under this provision receive duty-free treatment.

ISSUE:

Whether the laser printer, without its PCBA, is classifiable under subheading 8471.92.56, HTSUS, as an other unassembled laser printer unit.

LAW AND ANALYSIS:

Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's). GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes.

According to the facts presented, the laser printer is dedicated for use with an ADP machine. The missing PCBA acts as the printer's control mechanism. Therefore, because the PCBA is missing, according to GRI 1, the laser printer is an unassembled unit specifically classifiable under subheading 8471.92.56, HTSUS. For other rulings in which similar printers were held to be classifiable under subheading 8471.92, HTSUS, see HQ 956686, dated August 15, 1994; HQ 955018, dated January 25, 1994; and HQ 955263, dated January 19, 1994.

HOLDING:

The laser printer, without its PCBA, is classifiable under subheading 8471.92.56, HTSUS, as an other unassembled laser printer unit.

Sincerely,

John Durant, Director
Commercial Rulings Division