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HQ 089172


August 14, 1991

CLA-2 CO:R:C:M 089172 KCC

CATEGORY: CLASSIFICATION

TARIFF NO.: 9612.10.90

District Director
U.S. Customs Service
150 North Royal
Mobile, Alabama 36602

RE: Protest No. 1901-0-000040; Ink-Rolls; GRI 1; U.S. Rule of Interpretation 1(c); EN 96.12; EN 84.73; similar ribbon; 842540; 847711

Dear Sir:

This is our response regarding Further Review of Protest No. 1901-0-000040, dated December 17, 1990, which pertains to the classification of ink-rolls for laser printers under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample of the ink-roll was submitted for examination.

FACTS:

The merchandise at issue is the Mitsubishi color ink-rolls for use with color thermal printers. These consumable ink-rolls consist of a polyester film base to which a coat of special ink has been applied. As imported, the ink-rolls are wound on a supply core and include a take-up core. The ink-rolls in this condition are inked and prepared for giving an impression onto the paper via a thermal transfer process. After importation into the U.S., the ink-roll will be pressed into wheel-shaped bobbins and then placed into a cassette. In the thermal transfer process the thermal head in the printer heats and melts the ink from the back of the ink-roll to transfer it and print it onto paper.

The importer, QMS, Inc., submits that the ink-rolls are printer parts properly classified under subheading 8473.30.40, HTSUSA, as parts and accessories suitable for use solely or principally with the machines of heading 8471 (Automatic data processing machines and units thereof). The importer states that the ink-rolls are integral component parts without which the article to which it is joined could not function and the ink- roll by shape and other characteristics is an article solely and principally used as a part of the machine under heading 8471, HTSUSA, a printer.

ISSUE:

Whether the ink-rolls are classified under subheading 8473.30.40, HTSUSA, as "Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8469 to 8472...Parts and accessories of the machines of heading 8471...Not incorporating a cathode ray tube," or under subheading 9612.10.90, HTSUSA, as "Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink pads, whether or not inked, with or without boxes...Ribbons...Other...Other."

LAW AND ANALYSIS:

The classification of merchandise under the HTSUSA is governed by the General Rules Interpretation (GRI's). GRI 1, HTSUSA, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and...according to the following provisions..." The competing headings in this case are headings 8473 and 9612, HTSUSA. The headings describe:

8473 Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8469 to 8472...

8473.30.40 Parts and accessories of the machines of heading 8471...Not incorporating a cathode ray tube.

9612 Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink pads, whether or not inked, with or without boxes...

9612.10.90 Ribbons...Other...Other.

Within the U.S., a provision for parts of an article covers products solely or principally used as a part of such articles but a provision for "parts" or "parts and accessories" shall not prevail over a specific provision for such part or accessory. Additional U.S. Rule of Interpretation 1(c), HTSUSA.

The Explanatory Note 96.12 of the Harmonized Commodity Description and Coding System (HCDCS), states that heading 9612, HTSUSA, covers ribbons "usually of woven textiles, but sometimes they are made of plastics or paper. To fall in the heading, they must have been inked or otherwise prepared to give impressions (e.g., impregnation of textile ribbons, or coating of plastics strip or paper with colouring matter, ink, etc.)." HCDCS, Vol. 4. p. 1610. Moreover, the Explanatory Note to heading 8473 indicates that that heading excludes "[t]ypewriter and similar ribbons, whether or not in spools or in cartridges (heading 96.12)." HCDCS, Vol. 3. p. 1304. The Explanatory Notes, although not dispositive, are to be looked to for the proper interpretation of the HTSUSA. 54 Fed. Reg. 35127, 35128 (August 23, 1989). Webster's II New Riverside University Dictionary (1984) defines "impression" as a "the effect, mark, or imprint made on a surface by pressure...or an initial or single coat of color or paint...."

The ink-rolls are the type of "similar ribbons" contemplated by heading 9612, HTSUSA. When imported into the U.S., the ink- rolls have been inked and prepared to give an impression. The thermal head of the printer heats and melts the ink from the back of the plastic film, thereby leaving the impression of the original object on a piece of paper. Although the ink-rolls are used in a thermal printing process, they are similar in function to the ribbons used in typewriters and in contact printers. Additionally, according to U.S. Rule of Interpretation 1(a), HTSUSA, a provision for "parts" shall not prevail over a specific provision for such part. See also, New York (NY) 842540 dated June 27, 1989, and NY 847711 dated December 6, 1989, which found that thermal film ribbon and thermal transfer sheets used in word processors and thermal photocopying machines are classified under subheading 9612.10.90, HTSUSA. Therefore, the ink-rolls are classified under subheading 9612.10.90, HTSUSA, as "Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink pads whether or not inked, with or without boxes....Ribbons...Other...Other."

HOLDING:

The ink-rolls are properly classifiable under subheading 9612.10.90, HTSUSA. You should deny the protest in full. A copy of this decision should be attached to the Form 19 Notice of Action.

Sincerely,

John Durant, Director
Commercial Rulings Division?

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