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HQ 223827

May 19, 1992

CON-9-04-CO:R:C:E 223827 SR

CATEGORY: ENTRY

Mr. William J. LeClair
Trans-Border Customs Services, Inc.
One Trans-Border Drive
P.O. Box 800
Champlain, NY 12919

RE: Importation of Multi-Laser printer cartridges under subheading 9813.00.05, HTSUS

Dear Mr. LeClair:

This is in response to your letter dated March 18, 1992, requesting a ruling concerning the importation of a cartridge for a laser printer under subheading 9813.00.05, Harmonized Tariff Schedule of the United States (HTSUS), which provides for duty- free entry for goods repaired, altered, or processed.

FACTS:

Multi-Laser, Inc. of Canada has a firm in the U.S. that will clean and refurbish used cartridges for laser printers and refill them with toner. The cartridges will be examined and repaired if there are worn guides, rollers or felt wipers before refilling.

The issue of country of origin marking requirements will be answered under separate cover.

ISSUE:

Whether these cartridges qualify for duty-free treatment under subheading 9813.00.05, HTSUS.

LAW AND ANALYSIS:

Under subheading 9813.00.05, HTSUS, merchandise may be imported into the United States for repair, alteration, or processing for an initial period of one year and there may be two additional one year extensions if the circumstances are warranted. Articles entered under this provision may not be imported for sale or for sale on approval and must be exported
on or before expiration of the authorized temporary importation period.

You state that the cartridges will be inspected and repaired if necessary. In order to enter articles under subheading 9813.00.05, HTSUS, as an article to be repaired, there must be an intention at the time of entry that the articles will actually be repaired. In this case the cartridges are not entered with the intention of having repair work done, they are repaired only if, after inspection, it is found necessary.

The printer cartridges would also be refilled with toner while in the United States. This would not qualify for articles to be altered or processed. Customs has consistently held that the mere filling of containers does not constitute a repair, alteration, or process within the meaning of this provision. (See HQ 222978, dated September 24, 1991, and HQ 211660, dated October 21, 1980, copies enclosed.)

A U.S. Customs bonded warehouse is an alternative you may wish to consider. A Customs bonded warehouse is a building or other secured area in which dutiable goods may be stored, manipulated, or undergo manufacturing operations without payment of duty. Goods that are exported from a bonded warehouse, that are never entered into the U.S., are not subject to duties or quotas. Authority for establishing a bonded warehouse is set forth in 19 U.S.C. 1555, and 19 CFR 19.1 and 144. Enclosed for your information, is a brochure entitled U.S. Customs Bonded Warehouse.

HOLDING:

The multi-laser printers may not be imported free of duty temporarily under bond under subheading 9813.00.05, HTSUS, which provides for merchandise to be entered free of duty that is to be repaired, altered or processed.

Sincerely,

John Durant, Director

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