816461 81 Ruling Active

The tariff classification of toner bottles (cartridges) from Japan.

Issued November 22, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3707.90.3290

Headings: 3707

Product description

The merchandise under consideration involves toner cartridges for use solely and principally with electrostatic photocopying machines. The toner cartridge will contain black toner powder for copiers, and will be imported in a sealed condition. The toner cartridge models under consideration are described as "Phoenix", "Adam", and "Skylark" respectively. All three models are constructed of molded plastics and have certain common physical characteristics. The cartridges are non-reusable, and all three are cylindrical in shape, much like a bottle, and have spiral grooves engraved in the body of the cartridges. They also have tiny cast "bumps" on its surface. It is your opinion that these grooves, shoulders and bumps are designed specifically to facilitate movement, agitation and dispersion of the toner contents of the cartridge bottle. For insertion of one of the cartridges into the cartridge housing unit of a copier, the plastic cap on the cartridge must be removed by the operator. This imported toner "cartridge" fits into a mechanical cartridge housing of a copier, and rotates within the machine. It does not however incorporate any mechanical or electrical components which become integral, constituent, component parts of the copier machine. Without the mechanical cartridge that this imported toner "bottle" fits into, it would not be sufficiently advanced in manufacturing to have the identity of a photocopier part. The imported article is therefore not a composite article since the bottle portion does not have the essential character of a photocopier part. The bottle of this toner cartridge device is therefore merely a container for the conveyance and storage of the toner, even though they are specially shaped.

CBP rationale

The applicable subheading for the three models of toner cartridges will be 3707.90.3290, Harmonized Tariff Schedule of the United States (HTS), which provides for other chemical preparations for photographic uses.

Full text

NY 816461 November 22, 1995 CLA-2-84:R:N1:110 816461 CATEGORY: Classification TARIFF NO.: 3707.90.3290 Mr. Yoshihiro Saito Graham & James 2000 M Street, N.W. Suite 700 Washington, D.C. 20036-3307 RE: The tariff classification of toner bottles (cartridges) from Japan. Dear Mr. Saito: In your letter dated November 2, 1995, on behalf of Ricoh Corporation, you requested a tariff classification ruling. The merchandise under consideration involves toner cartridges for use solely and principally with electrostatic photocopying machines. The toner cartridge will contain black toner powder for copiers, and will be imported in a sealed condition. The toner cartridge models under consideration are described as "Phoenix", "Adam", and "Skylark" respectively. All three models are constructed of molded plastics and have certain common physical characteristics. The cartridges are non-reusable, and all three are cylindrical in shape, much like a bottle, and have spiral grooves engraved in the body of the cartridges. They also have tiny cast "bumps" on its surface. It is your opinion that these grooves, shoulders and bumps are designed specifically to facilitate movement, agitation and dispersion of the toner contents of the cartridge bottle. For insertion of one of the cartridges into the cartridge housing unit of a copier, the plastic cap on the cartridge must be removed by the operator. This imported toner "cartridge" fits into a mechanical cartridge housing of a copier, and rotates within the machine. It does not however incorporate any mechanical or electrical components which become integral, constituent, component parts of the copier machine. Without the mechanical cartridge that this imported toner "bottle" fits into, it would not be sufficiently advanced in manufacturing to have the identity of a photocopier part. The imported article is therefore not a composite article since the bottle portion does not have the essential character of a photocopier part. The bottle of this toner cartridge device is therefore merely a container for the conveyance and storage of the toner, even though they are specially shaped. The applicable subheading for the three models of toner cartridges will be 3707.90.3290, Harmonized Tariff Schedule of the United States (HTS), which provides for other chemical preparations for photographic uses. The rate of duty will be 8.1 percent ad valorem. This ruling is being issued under the provisions of Section 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 Art Brodbeck at 212-466-5490, or Gil Brownchweig at 212-466-5744. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

N019393 November 27, 2007

The tariff classification of Toner from Japan

W967818 September 26, 2006

Internal Advice Request No. 06/023; Classification of positive and negative photoresists

L82279 February 22, 2005

The tariff classification of Accuimage dry film resist from Korea

L81852 January 20, 2005

The tariff classification of Minolta, EP450-EP 450Z, MT Starter II; Hewlett-Packard Color Laser Jet 4500 (color toner); Minolta, QMS Magicolor 2200, MNGT744 (yellow toner) and Canon, CLC 1000 Starter/Dispersant/Start Toner from Japan

967125 August 31, 2004

Application for Further Review of Protest 1401-04-100072 Dear Port Director: This is in reply to your correspondence forwarding Application for Further Review of Protest (AFR) 1401-04-100072, timely filed by Eternal Technology Corporation. FACTS: The protest is against Customs and Border Protection’s (CBP) classification of one entry of photo-resist dry film under subheading 3707.90.3290 of the Harmonized Tariff Schedule of the United States (HTSUS).

H82676 July 17, 2001

The tariff classification of Konica System Sahara Developer Starter 8440, Konica System Sahara Replenisher LR 8450, Sahara Tetrastige Developer 8550, Konica System Sahara Fixer Part A 8470A, Konica System Sahara Fixer Part B 8470B from Japan

F84216 June 12, 2000

The tariff classification of Toner (Item# SELEXGRC433) from Switzerland

E88063 October 6, 1999

The tariff classification of Sumiresin Excel CRC-800 from Japan

228005 August 18, 1999

Protest and Application for Further Review number 2904-98-100005; Tektronix, Inc.; Tektronix Asia, Ltd.; clerical error, mistake of fact or other inadvertence; 19 U.S.C. 1520(c)(1)

D81028 August 12, 1998

The tariff classification of Panasonic FQ-TK20 Toner Cartridge fromJapan.

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →