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HQ 952466


November 20, 1992

CLA-2 CO:R:C:M 952466 MBR

CATEGORY: CLASSIFICATION

TARIFF NO.: 8522.90.90; 9612.10.90

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

RE: Modification of HQ 089884; Ink/Paper Set For Color Video Printer; Typewriter or Similar Ribbons

Dear Mr. Sirinek:

We have been asked to partially reconsider our decision in HQ 089884, dated October 31, 1991, regarding the classification of the Sharp "Ink/Paper Set," and "Color Video Printer," under the Harmonized Tariff Schedule of the United States (HTSUS). The request for modification specifically relates to the "Ink/Paper Set."

FACTS:

The Sharp "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 Sharp color video printer Model GZ-P21U 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 proper classification of the "Ink/Paper Set," under the Harmonized Tariff Schedule of the United States (HTSUS)?

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...

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).

There is agreement that 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, HTSUS, which provides for paper. In HQ 089884 the ink film cartridge was classified as a part of the Color Video Printer in subheading 8522.90.90, HTSUS, because it was thought to contain numerous elements of the printing mechanism. However, we now have additional information that the ink film cassette consists only of the ink film contained in a plastic cartridge. We also believe that the film is greater than 30 mm in width (1.1808 inches). Therefore, the ink film cassette is properly classifiable in subheading 9612.10.90, HTSUS, which provides for: "[t]ypewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges: [r]ibbons: [o]ther." Thus, the entire "Ink/Paper Set" is classifiable pursuant to GRI 3(c) under subheading 9612.10.90, HTSUS. See HQ 089172, dated August 14, 1991, NY 868792, dated November 22, 1991, and NY 850825, dated April 3, 1990 for similar rulings.

HOLDING:

Pursuant to HQ 089884, the "Color Video Printer" remains classifiable in subheading 8522.90.90, HTSUS, 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 9612.10.90, HTSUS, which provides for: "[t]ypewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges: [r]ibbons: [o]ther." The rate of duty is 9% ad valorem.

EFFECT ON OTHER RULINGS:

HQ 089884, dated October 31, 1991, is modified under authority of Section 177.9(d), Customs Regulations, to reflect that the "Ink/Paper Set" is now classifiable in subheading 9612.10.90, HTSUS. This ruling is not to be applied retroactively to HQ 089884 (19 CFR 177.9(d)(2)) and will not, therefore, affect past transactions for the importation of the merchandise under that ruling. However, for the purposes of future transactions involving merchandise of this type, HQ 089884 will not be valid precedent.

We recognize that pending transactions may be adversely affected by this modification, in that current contracts for importations arriving at a port subsequent to this decision will be classified pursuant to it. If such a situation arises, you may, at your discretion, notify this office and apply for relief from the
binding effects of this decision as may be warranted by the circumstances.

Sincerely,

John Durant, Director

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