The tariff classification of ink jet printers when shipped in the same carton as detached printing mechanisms from Japan.

NY D86089 December 24, 1998 CLA-2-84:RR:NC:1:110 D86089 CATEGORY: Classification TARIFF NO.: 8471.60.6400 Mr. David R. Grace Covington & Burling 1201 Pennsylvania Avenue, N.W. P.O. Box 7566 Washington, D.C. 20044-7566 RE: The tariff classification of ink jet printers when shipped in the same carton as detached printing mechanisms from Japan. Dear Mr. Grace: In your letter dated December 18, 1998, on behalf of Canon Computer Systems, you requested a tariff classification ruling. The merchandise under consideration involves two different Canon color Bubble Jet Printers when they are imported in the same shipping case as Color BJ ink cartridges which serve as their printing mechanism. The models in question are the Canon BJC-1000 and the Canon BJC-2000 Series Color Bubble Jet Printers. The Canon BJC-1000 Color Bubble Jet Printer is capable of printing in black and white or color. Before the unit can function as a printer, an ink cartridge containing an ink jet print head must be installed. Four different cartridges may be installed. They are the BC-02 Black BJ Cartridge, the BC-05 Color BJ Cartridge, the BC-06 Color Photo BJ Cartridge, and the BC-09F Fluorescent BJ Cartridge. Only one cartridge is installed at any one time depending upon the printing needs. The Canon BJC-2000 Series Color Bubble Jet Printers are also capable of printing in black and white or color. Before the unit can function as a printer, an ink cartridge containing an ink jet print head must be installed. Four different cartridges may be installed. They are the BC21e Color BJ Cartridge, the BC-20 Black BJ Cartridge, the BC-22e Photo BJ Cartridge, and the BC-29F Fluorescent BJ Cartridge. Only one cartridge is installed at any time depending upon the printing needs. In order to increase efficiencies and to reduce costs the foreign supplier plans to pack 72 partially assembled Canon BJC-1000 Color Bubble Jet Printers and 72 Color BJ cartridges in a single shipping case. Similarly, the foreign supplier plans to pack 70 partially assembled Canon BJC-2000 Series Color Bubble Jet Printers and 70 Color BJ cartridges in a single shipping case. The Canon BJC 1000 and the BJC 2000 Series Color Bubble Jet Printers will only be partially assembled at the time of import- ation. Thus, while printers and Color BJ cartridges will be shipped in the same case, the cartridges will be detached from the printer assemblies, and enclosed in separate sealed containers. The imported merchandise will be repacked by Canon so that a single printer assembly and cartridge will be packed in each retail display box. The Color BJ cartridges will not be installed in the printer until after the unit has been purchased by a retail customer in the United States. Bubble Jet printers shipped in the same carton as detached printing mechanisms, and thus not fully assembled units were the subject of New York Ruling Letters C86219 and NY C84386. The applicable subheading for the 72 partially assembled Canon BJC-1000 Color Bubble Jet Printers and the 72 Color BJ cartridges when shipped in the same shipping case and separately packed as detached printing mechanisms will be 8471.60.6400, Harmonized Tariff Schedule of the United States (HTS), which provides for other ink jet printers. The rate of duty will be free. The applicable subheading for the 70 partially assembled Canon BJC-2000 Series Color Bubble Jet Printers and the 70 Color BJ cartridges when shipped in the same shipping case and separately packed as detached printing mechanisms will be 8471.60.6400, HTS, which provides for other ink jet printers. 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 Director, National Commodity Specialist Division