CLA-2-84:OT:RR:NC:1:120
Mr. R. Brian Burke
Rode and Qualey
Attorney at law
55 West 39th Street
New York, NY 10018
RE: The tariff classification of the SmartSource Network Document Processor from unknown country.
Dear Mr. Burke:
In your letter dated September 26, 2008 you requested a tariff classification ruling on behalf of your client Unisys Corporation.
The Unisys SmartSource Network Document Processor (NDP) is a desktop device that scans data and images from bank checks and other financial and payment related documents and transmits that data to an Automated Data Processing Machine (ADP) in a form useable by the system. It offers a full range of functions including reading, capturing images, endorsing and document sorting. The SmartSource NDPs are divided into three series ranging configurations and application platforms from entry-level to expert.
The NDP measures 10.25 inches long by 5.5 inches wide by 7.25 inches high. It has an optical scanner that uses light emitting diodes, reduction lenses, and charge couple devices to scan up to 120 documents per minute. It captures high-resolution front and rear document images at 300 dots per inch in 24 bit color or 256 gray-scale image. Its built-in Magnetic Ink Character Recognition (MICR) and Optical Character Recognition (OCR) readers can be programmed to either recognize and transcribe characters printed on the scanned document to transmit that information to an ADP system, or read the data stream and decode scanned barcode images. The information is transmitted as a line of code to an ADP via the built-in USB 2.0 port, or through the built-in 10/100 Base-T Ethernet TCP/IP connection when networked with an ADP system. The Source NDP can also endorse checks with application software using a built-in four line (55 characters per line) ink-jet head endorser (640-nozzles with two adjustable heights).
The NDP is a composite good and its principal function is scanning data and images in a form useable by the ADP system. The endorser using ink jet heads and ink cartridge is found to perform a subsidiary function. The NDP qualifies as a unit of an ADP machine meeting Note 5 (C) to Chapter 84.
The applicable subheading for the SmartSource Network Document Processor will be 8471.60.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Input or output units, whether or not containing storage units in the same housing: Other: Optical scanners and magnetic ink recognition devices. The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Denise Faingar at (646) 733-3010.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division