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HQ 954563


January 11, 1994

CLA-2 CO:R:C:M 954563 MBR

CATEGORY: CLASSIFICATION

TARIFF NO.: 9612.10.90

Mr. John D. Looney
ICI Imagedata
P.O. Box 15391
Wilmington, Delaware 19850

RE: Reconsideration of HQ 952835; ICI Imagedata; Video Printing Pack 2000; Dye Diffusion Thermal Transfer Material; Color Ink Cassette; White Receiver Sheets; Polyester; Polyethylene Terepthalate Film; Set; GRI 3(c)

Dear Mr. Looney:

This is in further response to your letters of June 28, 1993, and December 9, 1993, requesting reconsideration of HQ 952835, dated March 18, 1993, regarding classification of the "Video Printing Pack 2000," imported from the United Kingdom under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The instant Video Printing Pack 2000 set consists of one color ink cassette and 50 white receiver sheets. The color ink cassette consists of a plastic cartridge containing a 3 3/4" wide polyester (polyethylene terepthalate film) ribbon coated with a thermal transfer ink. The fifty white receiver sheets are polyester rectangles with dimensions of 4" X 5 1/2". You state that the instant video printing pack set is used for color thermal printers in numerous applications for the depiction of analog or digital images.

You assert that you were entering this set under subheading 3921.90, HTSUS, at a duty rate of 4.8 percent ad valorem. However, HQ 952835 classified it in subheading 9612.10.90, HTSUS, at a duty rate of 9 percent ad valorem.

ISSUE:

What is the classification of the "Video Printing Pack 2000," under the HTSUS?

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) to the HTSUS 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 instant Video Printing Pack 2000 is a set consisting of two components; 1) the thermal ink cartridge, and 2) the 50 polyester printing sheets. GRI 3(b) directs as follows:

(b) Mixtures, composite goods consisting of different materials or made up of different components, and 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, insofar as this criterion is applicable. (Emphasis added).

However, the nature and function of each component of this set is essential and complementary and neither good can be said to impart the essential character of this set. Therefore, we must turn to GRI 3(c) for further direction. GRI 3(c) states:

(c) When 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 polyester white receiver sheets are classifiable in heading 3920, HTSUS, which provides for: "[o]ther plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials."

You assert that the color ink cassette is classifiable in subheading 3921.90.19, HTSUS, which provides for: "[o]ther plates, sheets, film, foil and strip, of plastics: [o]ther: [c]ombined with textile materials and weighing not more than 1.492 kg/square meter: [o]ther." As far as we can determine, based upon the sample and information submitted, the color ink cassette is not combined with a textile material. Furthermore, even if it were prima facie classifiable in heading 3921, HTSUS, the color ink cassette is also classifiable in a more specific provision, 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: [o]ther: [t]hermal transfer printing ribbons of coated polyethylene terepthalate film." The harmonized Commodity Description and Coding System Explanatory Notes (ENs) to heading 96.12 of the HTS further delineate, in pertinent part, on pages 1609, 1610, as follows:

These ribbons are 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.)."

The ENs also state that this heading does not cover:

(b) Ribbons not prepared by inking, impregnation, coating, etc., to give an impression; these are classified in Chapter 39, Section XI, etc., according to the constituent material."

Thus, only ribbons which are not prepared with ink are classifiable in Chapter 39. The instant color ink cassette is prepared with thermal ink, and as such, is properly classifiable in heading 96.12.

You have provided a copy of a tariff classification from the United Kingdom which states that your merchandise, if imported into the U.K., would be classifiable in subheading 3921.90.19, HTS, based upon GRIs 1 and 6. We disagree based upon the analysis above. Furthermore, we have consulted with the Customs Administrations of Austria, Canada and Australia, all of which agree that the proper classification is in heading 96.12, HTS (copies attached). Therefore, in the absence of other legal analysis or factual information to the contrary, the Video Printing Pack 2000 is classifiable in subheading 9612.10.90, HTSUS.

Numerous rulings regarding similar merchandise have been previously issued, which held that this type of merchandise is classifiable in subheading 9612.10.90, HTSUS. See HQ 952835, dated March 18, 1993, HQ 954054, dated July 29, 1993, HQ 952401, dated November 18, 1992, HQ 952466, dated November 20, 1992, and NY 888498, dated July 29, 1993.

HOLDING:

The ICI Imagedata Video Printing Pack 2000 set 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: [o]ther: [t]hermal transfer printing ribbons of coated polyethylene terepthalate film." The rate of duty is 9% ad valorem.

EFFECT ON OTHER RULINGS:

HQ 952835, dated March 18, 1993, is affirmed for the reasons stated above.

Sincerely,

John Durant, Director

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