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HQ 954054


July 29, 1993

CLA-2 CO:R:C:M 954054 MBR

CATEGORY: CLASSIFICATION

TARIFF NO.: 8522.90.90

District Director
U.S. Customs
909 First Ave., Rm 2039
Seattle, Washington 98174

RE: Protest No. 3001-93-100219; Ink/Paper Set For Color Video Printer; Parts and Accessories; Typewriter or Similar Ribbons; HQ 089884; HQ 952466; Customs Regulations Section 177.9

Dear District Director:

The following is our decision regarding the request for further review of Protest No. 3001-93-100219, which concerns the classification of ink/paper sets for color video printers, under the Harmonized Tariff Schedule of the United States (HTSUS). The subject merchandise was entered on July 10, 1992, August 10, 1992 and November 9, 1992, and the entries were liquidated respectively on December 28, 1992, and January 4, 1992. The protest was timely filed on March 24, 1993.

FACTS:

Panasonic Broadcast and Television Systems Company imported ink/paper sets (model numbers VW-VS50P and VW-VS100P) for use with the AG-EP60P color video printer. The color video printer is a separately housed machine that produces color still images from an NTSC broadcast signal. The NTSC signal can be generated by a video cassette recorder (VCR), a video camera, or a monitor. The printing system consists of a dot thermal line printer, utilizing an ink film cassette and specially treated paper.

The ink/paper sets consist of an inked film cassette (non- photographic), and 100 sheets of treated paper. The ink/paper sets are imported separately.

The protestant argues that the instant importations were classifiable, pursuant to HQ 089884, dated October 31, 1991, under subheading 8522.90.90, HTSUS, which provides for: "[p]arts and accessories of the apparatus of headings 8519 to 8521: [o]ther:

[o]ther, at 3.9% ad valorem. Whereas, the port of Seattle has classified the instant merchandise, pursuant to a subsequent ruling (HQ 952466, dated November 20, 1992), under 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," at 9% ad valorem.

ISSUE:

Whether the instant entries are classifiable pursuant to a ruling in effect at that time, which was issued to another party, under subheading 8522.90.90, HTSUS, or are they classifiable pursuant to a subsequent ruling, modifying the earlier ruling, under subheading 9612.10.90, HTSUS?

LAW AND ANALYSIS:

The protestant argues that the instant importations are classifiable, pursuant to HQ 089884, which was issued to another party regarding the classification of identically described merchandise. The Customs Regulations, section 177.9, provide as follows:

(b)(2) Tariff classification rulings. Each ruling letter setting forth the proper classification of an article under the provisions of the Harmonized Tariff Schedule of the United States will be applied only with respect to transactions involving articles identical to the sample submitted with the ruling request or to articles whose description is identical to the description set forth in the ruling letter.

The description of the instant articles is identical to the description of the articles set forth in HQ 089884. However, HQ 089884 was issued to another party. The Customs Regulations, section 177.9, also cautions importers as follows:

(c) Reliance on ruling letters by others. A ruling letter is subject to modification or revocation without notice to any person, except the person to whom the letter was addressed. Accordingly, no other person should rely on the ruling letter or assume that the principles of that ruling letter will be applied in connection with any transaction other than the one described in the letter. However, any person eligible to request a ruling under section 177.1(c) may request information as to whether a previously-issued ruling letter has been modified or revoked by writing the Commissioner of Customs....

Although this regulation states that "...no other person should rely on the ruling letter...", it must be read under the principle of pari materia with the statement that "...any person eligible to request a ruling under section 177.1(c) may request
information as to whether a previously-issued ruling letter has been modified or revoked...." Clearly, the principles of current ruling letters may be cited as authority in the disposition of transactions involving the same circumstances. See section 177.9(a), Customs Regulations, regarding the effect of ruling letters generally.

Therefore, since an identically described ink/paper set for thermal printing was classified under subheading 8522.90.90, HTSUS, at the time of the instant importations, that ruling will remain the authority for the instant importations.

Therefore, the instant importations of ink/paper sets are properly 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," at 3.9% ad valorem.

Entries made after the issuance of HQ 952466, dated November 20, 1992, are classifiable pursuant to that ruling under 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."

HOLDING:

Pursuant to HQ 089884, which was in effect at the time of the instant importations, the instant entries of ink/paper sets are 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 protest should be granted in full. A copy of this decision should be attached to the Customs Form 19 and provided to the protestant as part of the notice of action on the protest.

Sincerely,


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