The tariff classification of ink cartridges for ink-jet printers from Japan

NY D86345 January 13, 1999 CLA-2-84:RR:NC:1:110 D86345 CATEGORY: Classification TARIFF NO.: 8473.30.5000 Ms. Shirleen Funai Epson America, Inc. 20770 Madrona Avenue Mail Stop B1-02 Torrance, CA 90503-3777 RE: The tariff classification of ink cartridges for ink-jet printers from Japan Dear Ms. Funai: In your letter dated January 4, 1999, you requested a tariff classification ruling. The merchandise under consideration involves two models of ink cartridges that are designed to be used with ADP ink-jet printers such as models SQ2000 and the Stylus Pro XL. Model ink cartridge S020034, that is designed to be used with the Stylus Pro XL printer is basically a black ink cartridge that is designed to fit into the Stylus Pro XL printer, and remains with the machine throughout the printing process. When the cartridge is completely used, the cartridge is removed and disposed of. The cartridge is not designed to be refillable. It is approximately 2.75 inches in width, 1.75 inches in height, and 1 inch in depth. Once placed into the machine it will become a part of the Ink system that also includes a pump mechanism, cap mechanism, waste ink drain tank, and wiping mechanism. Model ink cartridge #7750, that is designed for use with the SQ2000 ink-jet printer is basically an ink cartridge that is designed to fit into the SQ2000 ink jet printer, and remains with the machine throughout the printing process. When the ink in the cartridge is used up, the cartridge is removed and disposed of. The cartridge is not designed to be refillable. It is approximately 5.5 inches in width, 3.5 inches in height, and 4 inches in depth. The ink cartridge is part of the inking mechanism of the SQ2000 that also includes an ink holder, pump set, switching valve set, cap set, cleaner set, and valve sets. Although these two models of ink cartridges contain no moving parts, they contain various components from which the ink is properly dispensed on the printing paper by the printer. Since the cartridges are sold with the ink inside, remain with the ink throughout its use by the printer, are the standard device for providing ink to the printer, and are not designed for reuse, they would meet the criteria of a “part” as found in the recent U.S. Court of Appeals decision in Mita Copystar America v United States, Appeal 98-1203. The printers with which these ink cartridges are used would meet the definition of a “unit” of an ADP system as per Legal Note 5 (B) to Chapter 84 of the HTS. Noting Legal Note 2 (b) to Section 16 of the HTS, these ink cartridges would thus be classifiable as printer parts, since they are principally used with such printing machines. The applicable subheading for the two models of ink cartridges 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 Director, National Commodity Specialist Division