HQ 950241

November 21, 1991

CLA-2 CO:R:C:M 950241 MBR

CATEGORY: Classification

TARIFF NO.: 8442.10.00; 8524.90.40

Ms. Nadine M. Silsbie

Brian A. Hill & Company, Inc.

Hill Cargo Facility

Logan Airport

E. Boston, MA 02128

RE: Color Scanner Systems; Raster Image Process; Analyse Unit;

Scanner Data Terminal; Visual Display Unit; High Speed

Printer; Floppy Disk Drive Unit; Typesetting Machinery,

Apparatus And Equipment; Graphics and Lettering Composing

System

Dear Ms. Silsbie:

This is in response to your letter dated July 26, 1991,

requesting a classification ruling on behalf of E.I. DuPont de

Nemours & Company, regarding \"Scanners\" for phototypesetting,

under the Harmonized Tariff Schedule of the United States

Annotated (HTSUSA).

FACTS:

You describe the merchandise as follows. The \"Scanners\" are

a high-technology device used for the production of texts, forms,

and illustrations that are used in professional printing. The

basic \"Scanner\" system consists of an \"analyse\" unit, one or more

\"expose\" units, and peripheral equipment such as a film punch and

film loading table.

Transmission copy or reflection copy can be scanned/composed

on the analyse unit to produce up to four separations in one scan

(one for each color represented in the printing process).

The use of Electronic Dot Generation (EDG) or Raster Image

Process (RIP) eliminates the need of expensive contact screens to

produce half-tone separations. EDG/RIP gives perfect prediction

and maximum light for exposure. The operator can choose from

four dot shapes, positive or negative dots, a wide range of

screen rulings and a wide range of enlargement values.

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Some models include a \"Scanner Data Terminal\" (SDT), which

enables an enhanced job set-up mode. As an option, it can

include a 300 Mbyte removable (CDC) and/or Winchester-type disk

drives for disk scanning modes. The SDT consists of several

units: a dual floppy disk drive and controller, visual display

unit (VDU) and keyboard, and a high speed printer.

ISSUE:

Is the \"Scanner\" system classified as machinery, apparatus

and equipment for typesetting in Heading 8442?

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI\'s) to the HTSUSA

govern the classification of goods in the tariff schedule. GRI 1

provides, in pertinent part:

\...classification shall be determined according to the terms

of the headings and any relative section or chapter notes\...

Heading 8442, HTSUSA, in part describes machinery, equipment

and apparatus for typesetting. The Harmonized Commodity

Description and Coding System Explanatory Notes (ENs) to Heading

8442, HTSUSA, p. 1234, provide that the heading covers machines

\"\...used to assemble (compose or set) it \[(type)\] for use in

printing, whether by hand or mechanically\...\" and \"\...includes

composing machines using a laser beam projected onto photographic

film.\" The Explanatory Notes, p. 1237, provide that Heading

8442 \"\...covers only phototype-setting or composing machines

which actually set type even if the type is photographed after it

has been set\" (emphasis in original).

The classification of the Purup graphics and lettering

composing system, and all its system components entered

separately, except the scanner and imagesetter, was determined in

Headquarters Ruling Letter HQ 086122, dated January 17, 1991.

The classification of a scanner and imagesetter entered

separately was determined in HQ 088459, dated November 4, 1991.

The Purup ImageMaker, consisting of a laser imagesetter with a

dedicated computer control console and raster image processor

(without ADP machine) was classified in HQ 089808, dated October

24, 1991.

It is clear that the instant \"Scanner\" system, like the

Purup systems, perform the function of phototypesetting or

composing. Chapter 84, Legal Note 5, provides in part, that

machines incorporating or working in conjunction with automatic

data processing machines and performing a specific function are

classified in the heading appropriate to their respective

functions. The Scanner system has no other utility than the

performance of the specific function of phototypesetting or

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composing, a function described by Heading 8442, HTSUSA.

GRI 2.(a) provides, in pertinent part, that: \"\[a\]ny

reference in a heading to an article shall be taken to include a

reference to that article incomplete or unfinished, provided

that, as entered, the incomplete or unfinished article has the

essential character of the complete or finished article.\"

The basic Scanner system with the analyse and expose units

has the essential character of a complete phototypesetting and

composing machine, even though other units may be added to expand

the system\'s capabilities.

It should be noted that the use of the instant merchandise

for phototypesetting clearly distinguishes it from the

merchandise ruled upon in HQ 086082.

HOLDING:

The basic Scanner system with the analyse and expose units

has the essential character of the complete phototypesetting and

composing machine, even though other units may be added to expand

the system\'s capabilities. Therefore it is classifiable in

subheading 8442.10.00, HTSUSA, which provides for: \"\[m\]achinery,

apparatus and equipment\..., for type-founding or typesetting, for

preparing or making printing blocks, plates, cylinders and other

printing components: \[p\]hototypesetting and composing machines.

The rate of duty is Free. Therefore, systems also including the

Scanner Data Terminal and other additional VDU, printer, and disk

drive units would be similarly classifiable in heading

8442.10.00, HTSUSA.

All software is classifiable under subheading 8524.90.40,

HTSUSA, which provides for recorded media, whether or not entered

with the rest of the system. The rate of duty is 9.7 cents/m2 of

recording surface.

Sincerely,

John Durant, Director

Commercial Rulings Division