HQ 0082357 - Decision on Application for Further Review of Protest No. 3901-7-001375 on the classification of toner cartridges - United States International Trade Commision Rulings

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HQ 082357

November 29,1989

CLA-2 CO:R:C:G 082357 JGH

CATEGORY: CLASSIFICATION

TARIFF NO.: 676.52; 408.44

District Director of Customs
610 South Canal Street
Chicago, Illinois 60607

RE: Decision on Application for Further Review of Protest No. 3901-7-001375 on the classification of toner cartridges

Dear Sir:

The protest concerns the classification, under the Tariff Schedules of the United States(TSUS), of a January 1985 entry, at your port, of a toner powder cartridge and waste receptacle used in certain photocopiers.

FACTS:

The merchandise consists of toner kits which contain photostatic toners and waste receptacles. The plastic toner cartridges and receptacles are specially designed to fit various model photocopiers. While the receptacles are designed for certain copiers, some are capable of being utilized with more than one cartridge, and they are not necessarily packaged together.

Customs classified the toner cartridges according to the composition of the toner powders. If the powder consisted in part of a nonbenzenoid pigment and iron powder with a benzenoid plastics material, it was classified under the provision for pigments dispersed in a benzenoid plastics material in item 408.44, TSUS. If the powder contained a benzenoid dye it was classified as a benzenoid dye or color in item 410.22, TSUS; if it was composed of all nonbenzenoid components, it was classified as a mixture in former item 432.25, TSUS, at the applicable duty for plastics material in item 445.30, TSUS. The waste receptacle was classified as an article of plastic, n.s.p.f., in former item 774.55, TSUS.

ISSUE:

Whether the toner cartridge and receptacles are classified under the TSUS items mentioned above, or whether they are classifiable as parts of office machines in former item 676.52, TSUS.

LAW AND ANALYSIS:

It is contended that the cartridges and waste receptacles are entireties and should be classified as such, since they are sold and used together and they are essential to the use of the copier. Therefore, it is argued, they should be considered a part of the copier.
For tariff purposes, to be considered a part, the article must be an integral, constituent part, without which the article to which it is joined could not function. Several examples were provided to illustrate the type of articles considered by the court and Customs as parts for classification purposes. Cited were belts for certain machines, parts of floor polishers which included motors and gears, ribbons in cassettes for board assemblies housed in plastic housings with fittings for a certain type of computer.
It is also claimed that even though the cartridge and receptacle are disposable and frequently replaced they are still classifiable as parts, citing rulings on oil cleaner units and oil filters which were classifiable as parts of engines.

Most of the examples cited were articles classified as parts because they were substantial components installed to function, if not for the life of the principle article, then for a considerable time. While oil filters must be regularly replaced, it is not with the frequency of a toner cartridge. Rather than a part, the cartridge supplies fuel for the copier, a fuel which is as expendable as any other fuel. As mentioned in T.D.35151, a completed rifle does not contemplate the cartridges used. So, too, the concept of a photocopier would not necessarily include the toners. The toner enables the machine to produce a printed image on paper, but as the copier is a complete machine without the paper, it is just as complete without the toner.

The toner cartridge represents a miniscule, if not infinitestimal, portion of the cost of the copier. The cartridge is nothing more than a container for fuel which must be constantly replenished.

Inasmuch as we have concluded that the toner cartridges are not parts, we must hold that they are not entireties with the receptacles, especially since they are not necessarily used with a particular cartridge.

The waste receptacle is separately classifiable as an article of plastics,n.s.p.f., in item 774.55,TSUS.

The toner, in the alternative, it is contended, is classifiable under the provision for other inks in item 474.26, TSUS. This issue was considered by the court in Tomoegawa USA, Inc. v. United States, 681 F. Supp. 867, affd, Appeal No. 88- 1354, decided December 2, 1988. In this case the court concluded that toners which consisted of benzenoid dyes conformed to the definition of photographic chemicals and were classifiable as photographic chemicals in item 405.20, TSUS,(1980) or 408.41, TSUS (1981). As to the question of classification of the toners as other inks,inasmuch as the court noted that the legislature intended that "ink" for tariff purposes contain a liquid vehicle, it becomes unnecessary to pursue this question.

HOLDING:

The protest should be denied, except to the extent that the reclassification as indicated above (in regard to toners containing a benzenoid dye) will result in a partial allowance.

The protestant should be furnished, along with the Form 19 Notice of Action, a copy of the decision.

Sincerely,

John Durant, Director

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