The tariff classification of toner copying kits from Japan

NY 852879 May 31 1990 CLA-2-99:S:N:N1:110 852879 CATEGORY: Classification TARIFF NO.: 9902.9090 Mr. Robert Persily Viking Sea Freight Inc. One World Trade Center, Suite 2409 New York, N.Y. 10048 RE: The tariff classification of toner copying kits from Japan Dear Mr. Persily: In your letter dated May 23, 1990, on behalf of Sanyo Business Systems, you requested a tariff classification ruling. The merchandise under consideration involves two models of toner copying kits that are designed for use with electrostatic plain paper copiers such as models SFT-50 and SFT 600. Model SFT-CK50(K) consists of an electromechanical cylinder cartridge that incorporates toner, developer, electrical connectors and plugs, a plastic housing, gearing, and metal components. All of the components are in one common housing, and this cartridge unit is not considered to be a part of the photoreceptor assembly of the copier. Model SFT-CK01(K) is a kit that consists of an electromechanical toner cartridge, five bottles of toner, and five small plastic waste bottles that are sold at retail as a kit. GRI 3(b), HTSUSA, states in part that that goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the component which gives them their essential character. The toner cartridge, that is classifiable as a component part of the copier, is the component which gives the set its essential character. The applicable subheading for the Model SFT-CK01(K) toner cartridge, and the Model SFT-CK01(K) toner cartridge kit will be 9009.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of electrostatic photocopying apparatus operating by reproducing the original image via an intermediate onto the copy (indirect process). The rate of duty will be 3.9 percent ad valorem. However, articles classifiable in this subheading are subject to a temporary modification in duty under subchapter II, Chapter 99. Heading 9902.90.90, HTSUSA, provides that parts of electrostatic copying machines which operate via an intermediate process are free of duty if entered on or before December 31, 1990. 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