N105319 N1 Ruling Active

The tariff classification of a toner cartridge for a laser printer from Macau.

Issued June 4, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8443.99.2550

Headings: 8443

Product description

A description was submitted with a sample which is being returned. The submitted sample is a toner cartridge, PTO2612A, designed for use in specific Hewlett Packard laser printers which are capable of connection to an automatic data processor or network.

CBP rationale

The applicable subheading for the toner cartridge will be 8443.99.2550, HTSUS, which provides for Printing machinery…other printers,…accessories…: parts and accessories: other:.

Full text

N105319 June 4, 2010 CLA-2-84:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8443.99.2550 Mr. Dante Versaci II Versaci Group Intl. 1471 Howard J Zimmerman Way Pembroke Pines, FL 33026 RE: The tariff classification of a toner cartridge for a laser printer from Macau. Dear Mr. Versaci: In your letter dated May 6, 2010, you requested a tariff classification ruling on behalf of your client, Latin Paper and Supplies, Inc. A description was submitted with a sample which is being returned. The submitted sample is a toner cartridge, PTO2612A, designed for use in specific Hewlett Packard laser printers which are capable of connection to an automatic data processor or network. You state that the cartridge is made completely from new materials. You suggest that the toner cartridge is an ink cartridge and would be correctly classified as printing machinery…other printers…: parts and accessories: other: ink cartridges in 8443.99.2510 Harmonized Tariff Schedule of the United States (HTSUS). This is not correct as the cartridge contains toner which is not the same substance as ink. The applicable subheading for the toner cartridge will be 8443.99.2550, HTSUS, which provides for Printing machinery…other printers,…accessories…: parts and accessories: other:...accessories of printers: other: other. The 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

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