B88081 B8 Ruling Active

The tariff classification of a toner cartridge from Japan.

Issued August 5, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8473.30.5000

Headings: 8473

Product description

The merchandise under consideration involves a model TK-30 toner cartridge that is designed and used with ADP output printers. The model TK-30 consists of a mechanical toner cartridge and microfine ceramic toner that is inside of the cartridge. The mechanical cartridge housing is approximately 16 inches in length, and 5.5 inches in width. It incorporates numerous gear wheels,scraper toner assembly, and an agitator (gear shutter). The gear shutter device functions as an agitator for the toner, but also functions as a toner feed mechanism which operates in conjunction with the printer motor. The gear and cartridge interplay with the printer, and are installed wholly within the printer housing. The gears and agitator, which are moving parts, become integral, constituent, component parts of the printing machine. According to GRI-3 (b), composite goods made up of different components, which cannot be classified under GRI-3 (a), are to be classified as though they consisted of the material or component that gives them their "essential character". The mechanical components of this toner cartridge housing directly interplay with the printer and printer motor, and in our opinion gives this composite good its essential character.

CBP rationale

The applicable subheading for the model TK-30 toner cartridge will be 8473.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories of the machines of heading 8471.

Full text

NY B88081 August 5, 1997 CLA-2-84:RR:NC:1:110 B88081 CATEGORY: Classification TARIFF NO.: 8473.30.5000 Mr. N.F. Visconti Kyocera Electronics, Inc. 2301-300 Cottontail Lane Somerset, N.J. 08873 RE: The tariff classification of a toner cartridge from Japan. Dear Mr. Visconti: In your letter dated July 29, 1997, you requested a tariff classification ruling. The merchandise under consideration involves a model TK-30 toner cartridge that is designed and used with ADP output printers. The model TK-30 consists of a mechanical toner cartridge and microfine ceramic toner that is inside of the cartridge. The mechanical cartridge housing is approximately 16 inches in length, and 5.5 inches in width. It incorporates numerous gear wheels,scraper toner assembly, and an agitator (gear shutter). The gear shutter device functions as an agitator for the toner, but also functions as a toner feed mechanism which operates in conjunction with the printer motor. The gear and cartridge interplay with the printer, and are installed wholly within the printer housing. The gears and agitator, which are moving parts, become integral, constituent, component parts of the printing machine. According to GRI-3 (b), composite goods made up of different components, which cannot be classified under GRI-3 (a), are to be classified as though they consisted of the material or component that gives them their "essential character". The mechanical components of this toner cartridge housing directly interplay with the printer and printer motor, and in our opinion gives this composite good its essential character. The applicable subheading for the model TK-30 toner cartridge will be 8473.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories of the machines of heading 8471. The rate of duty will be free. 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 Art Brodbeck at 212-466-5490. Sincerely, Robert B. Swierupski Chief, Metals & Machinery Branch National Commodity Specialist Division

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