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HQ 089884


October 31, 1991

CLA-2 CO:R:C:M 089884 MBR

CATEGORY: CLASSIFICATION

TARIFF NO.: 8522.90.90

Mr. Douglas W. Sirinek
Sharp Electronics Corporation
P.O. Box 650
Mahwah, N.J. 07430-2135

RE: Sharp; Color Video Printer; Model GZ-P21U; Ink/Paper Set For Color Video Printer; Model GZ-Y100U; Video Recording or Reproducing Apparatus; Parts

Dear Mr. Sirinek:

This is in reply to your letter of July 2, 1991, requesting classification of the Sharp "Color Video Printer" Model GZ-P21U, and "Ink/Paper Set," imported from Japan, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The "Color Video Printer" Model GZ-P21U is a separately housed machine that produces color still images from an NTSC signal. The NTSC signal can be generated by a video cassette recorder (VCR), a video camera, camcorder, video disc player, television receiver, or a monitor. The printing system consists of a 478 dot thermal line printer which produces 64 gradations of color with a resolution of 600 (horizontal) and 478 (vertical) dots.

The color video printer utilizes an ink film cassette with specially treated paper. The "Ink/Paper Set For Color Video Printer" contains one ink film (non-photographic) cassette and 100 sheets of treated paper (for thermal printing). The "Ink/Paper Set" will be separately imported.

ISSUE:

What is the classification of the "Color Video Printer" and the "Ink/Paper Set," under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)?

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) to the HTSUSA govern the classification of goods in the tariff schedule. GRI 1 states, in pertinent part:

...classification shall be determined according to the terms of the headings and any relative section or chapter notes...

Customs has previously addressed the classification of similar merchandise in HQ 081744, dated April 3, 1990. You cited our ruling, and then, in an effort to distinguish your "Color Video Printer," you stated: "[b]ecause the unit is self-contained, it is our feeling that H.Q. Ruling No. 81744 does not apply...."

However, the "Color Video Printer" in our prior ruling was also "self-contained." In our prior ruling, we stated that: "[t]he printer acts in unison with the other components of the system, and it does not reproduce videos or record them directly by itself." Similarly, your "Color Video Printer" can only act in conjunction with other components in a system, i.e., a video monitor and a VCR. Your "Color Video Printer" is not capable of operation without the addition of other video recording or reproducing apparatus, nor is the "Color Video Printer" in HQ 081744.

Heading 8521, HTSUSA, provides for: "[v]ideo recording or reproducing apparatus." Neither of the Color Video Printers record or reproduce "video." They create a "hard copy" either through jet ink or thermal printing. However, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) to heading 8521, HTSUSA, page 1370, state: "[s]ubject to the general provisions regarding the classification of parts (see the General Explanatory Note to Section XVI), parts and accessories of the apparatus of this heading are classified in heading 85.22." (Emphasis added).

Therefore, we find no basis to classify the instant "Color Video Printer" in a different manner than the prior classification of the "Color Video Printer" ruled upon in HQ 081744, dated April 3, 1990. For a more complete legal analysis, please refer to that ruling.

The "Ink/Paper Set" will be imported separately. GRI 3(b) provides direction for the classification of goods put up in sets for retail sale. The rule states, in pertinent part:

Goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character...

The EN for GRI 3(b), page 4, states:

(X) For the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which:

(a) consist of at least two different articles which are, prima facie, classifiable in different headings...;

(b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and

(c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards).

Clearly, the "Ink/Paper Set" meets the ENs' definition of "goods put up in sets for retail sale" because this set: (1) consists of at least two different articles; (2) which are classifiable in different headings; (3) consists of articles put up together to carry out a specific activity; and (4) the articles are put up in a manner suitable for sale directly to users without repacking.

The ENs for GRI 3(b), page 4, state: "[i]n all these cases the goods are to be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable."

However, due to the integral, complementary role and function of both the ink film cassette and the treated paper, it is not possible to establish which article imparts the essential character of this set.

Therefore, it is necessary to turn to GRI 3(c), which states: "[w]hen 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 treated paper is classifiable in chapter 48, HTSUSA, which provides for paper. Whereas, the ink film cartridge is classifiable as a part of the Color Video Printer, in subheading 8522.90.90, HTSUSA, which provides for: "[p]arts and accessories of the apparatus of headings 8519 to 8521: [o]ther: [o]ther." Therefore, the "Ink/Paper Set" is classifiable under subheading 8522.90.90, HTSUSA.

HOLDING:

The "Color Video Printer" is classifiable in subheading 8522.90.90, HTSUSA, which provides for: "[p]arts and accessories of the apparatus of headings 8519 to 8521: [o]ther: [o]ther." The rate of duty is 3.9% ad valorem.

The Model GZ-Y100U "Ink/Paper Set For Color Video Printer" is classifiable in subheading 8522.90.90, HTSUSA, which provides for: "[p]arts and accessories of the apparatus of headings 8519 to 8521: [o]ther: [o]ther." The rate of duty is 3.9% ad valorem.

Sincerely,

John Durant, Director

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