The tariff classification of printer ink ribbon and print media set from Japan.

N021079 January 9, 2008 CLA-2-84:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8443.99.2550 Ms. Lucy Richardson Sony Electronics, Inc. 1 Sony Drive Park Ridge, NJ 07656 RE: The tariff classification of printer ink ribbon and print media set from Japan. Dear Ms. Richardson: In your letter dated December 17, 2007 you requested a tariff classification ruling. You included descriptive literature and a sample with your request. The sample is being returned as requested. The merchandise at issue is referred to as a print pack model UPC-5510. The print pack consists of two components; an ink ribbon and sheets that will have print applied. The ink ribbon and sheets are said to be specifically for use in your Sony dye sublimation printers, series UP-5500 and UP-5600, which print directly from color video and are used in medical, scientific and publishing applications where near photographic quality are required. The single ink ribbon, which is the same width as the print sheets, carries all necessary colors for printing. The print medium sheets measure approximately 15 cm by 21 cm and are said to be composed of five layers of plastics. The ink ribbon and medium are imported and put up for sale as a set, each set allowing for 100 prints from both the ink roller and 100 sheets. The print pack model UPC-5510 should be considered as a set as it consists of two different articles which are prima facie classifiable in two different headings of the Harmonized Tariff System (HTS), that are put up together to carry out a specific activity and are put up for sale directly to users without repacking, in accordance with General Rule of Interpretation (GRI) 3(b) of the HTS. However, due to the integral and complementary role and function of both the ink roller and print medium sheets, it is not possible to establish which article imparts the essential character of this set. When a set cannot be classified based upon the article which gives the set its essential character, it is necessary to go to GRI 3(c) which states, that when: “goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.” The plastic sheets are classifiable in chapter 39 HTSUS, which provides for articles of plastics. The ink rollers are classifiable in chapter 84 HTSUS, which provides for parts of printers. Therefore, the applicable subheading for the print pack model UPC-5510 will be 8443.99.2550, Harmonized Tariff Schedule of the United States (HTSUS), which provides for printing machinery…; other printers,…parts and accessories thereof: parts and accessories: other: parts and accessories of printers: other: other. The general rate of duty will be free.  Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Mark Palasek at 646-733-3013. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division