Classifying computer printers and scanners

Computer printers and scanners are classified as separate units if they don't make up part of a complete computer system. Note that when printers - including multifunctional machines - are separate units, they're never classified under heading code 8471.

Computer printers:All types of printer - laser, inkjet, thermal transfer, ribbon and so on - are classified under subheading code 8443 32 10 90 as long as they're intended as output devices for computers. Other types of printer are classified under subheading code 8443 39 90 00.

Scanners:Flat-bed and film-type scanners are classified under subheading code 8471 60 70 90.Combined printers and scanners:Multifunctional machines that combine a laser printer, scanner, photocopier and sometimes a fax are classified under subheading code 8443 31 91 00 if they can produce 12 or more pages per minute (monochrome printing). These types of machine can operate with a computer or in standalone mode.


Inkjet cartridges:Inkjet cartridges with a print head are classified under subheading code 8473 30 20 90.Inkjet cartridges without a print head are classified in Chapter 39 under subheading code 3923 90 90 00 if they're empty, and in Chapter 32 under subheading code 3215 90 80 10 if they've been refilled.