NY 855636
Aug 24 1990
CLA-2-84:S:N:N1:110 855636
Mr. Irving W. Smith, Jr.
George R. Tuttle
1331 Pennsylvania Avenue, N.W., Suite 905
Washington, D.C. 20004
RE: The tariff classification of printers imported with
transaction terminals from Taiwan.
Dear Mr. Smith:
In your letter dated August 15, 1990, on behalf of Verifone
Inc., you requested a tariff classification ruling.
The merchandise under consideration involves slip or roll
printers that are imported with point-of-sale terminals such as
models Zon Jr. XL and Tranz 330. The Zon Jr. XL and the Tranz
330 are used by businesses to record sales transactions as they
occur. The sales data is entered manually through a keyboard or
automatically by using an incorporated card reader. Once the
sales information is entered, the terminals are able to record
inventory information, the amounts of each sale, and the total of
all sales. Model printers such as the Verifone Printer 600,
Verifone Printer 150, Verifone Printer 250, and Verifone Printer
500 are used to perform automated printing of customer receipts.
The four models of printers are designed specifically to
function with the Verifone point-of-sale terminals. The Printer
600 uses single-ply thermal paper and provides a hard copy sales
receipt for the customer. Printer 150 is a 7-PIN shuttle impact
dot matrix printer which provides low-cost slip printing up to 42
columns wide, and gives a complete audit trail summarizing the
day's transaction. Printer 250 is a 7-PIN dot matrix printer
which can produce 2- or 3-part sales receipts and a summary of
the transactions for that day. Printer 500 is a 4-function
printer that produces roll-slip and validation receipts as well
as summary journal receipts.
The importation of the Verifone point-of-sale terminals and
the printers provide the ability to visually display and print
the results of sales transactions which are functions normally
found in most cash registers. Noting Legal Note 3 for Section 16
of HTS, composite machines consisting of two or more machines
fitted together to form a whole and other machines adapted for
the purpose of performing two or more complementary or
alternative functions are to be classified as if consisting only
of that component or as being that machine which performs the
principal function. The principal function of this composite
machine is the cash register function, and the printing of sales
receipts is a complimentary or alternative function.
The applicable subheading for the point-of-sale terminals
and printers imported together will be 8470.50.0020, Harmonized
Tariff Schedule of the United States (HTS), which provides for
cash registers and similar machines, incorporating a calculating
device. The rate of duty will be free.
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