HQ 0955263 - Laser Jet Printer; Print Mechanism; Toner Cartridge; HQ 085226; 19 CFR 177.7(b) - United States International Trade Commision Rulings

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HQ 955263
January 19, 1994

CLA-2 CO:R:C:M 955263 DWS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8471.92.70

Mr. Mark F. Ryan, Senior Attorney
Hewlett-Packard Company
P.O. Box 10301
Palo Alto, CA 94304-0890

RE: Laser Jet Printer; Print Mechanism; Toner Cartridge; HQ 085226; 19 CFR 177.7(b)

Dear Mr. Ryan:

This is in response to your letter of October 19, 1993, concerning the classification of a laser jet printer, imported without its print mechanism, and a print mechanism under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The merchandise consists of a laser jet printer (model HP LaserJet 4), imported without its print mechanism, and a print mechanism for the printer. The printer, which has applications in the home and office, is designed for the production of professional-looking reports, newsletters, spreadsheets, and presentation materials. It incorporates both a 600 dot per inch (dpi) resolution and an enhanced version of the industry standard printer language for personal computers (HP PCL5). The printer features 2 megabytes (MB) of standard memory and data compression, and it can be upgraded in increments of 1, 2, 4, and 8 MB for a total memory capacity of 34 MB. It uses a dry type laser electrophotography printing process, and incorporates bi- directional parallel and serial (RS-232 and RS-422) interfaces.

The print mechanism consists of a plastic cartridge within which is contained a print drum, a developer cylinder, a primary charging roller, cleaning blades, and toner powder. After importation, the printing mechanism, also known as a toner cartridge, is combined with the laser jet printer to form a complete printer.

In order to print intelligible information onto paper, the input/output board of the printer must receive output data from a personal computer or other source. Once the data is obtained, the formatter board governs the entire process of printing. It selects the font, forms the character, and controls all other functions. The input/output board and formatter board provide the controlling function and the interface ability to receive instructions from an external source, and reproduce intelligible lines or characters on the paper.

The laser scanning system produces a laser beam which follows the instructions of the formatter board and forms the characters by developing a latent image on the electronically charged print drum. The developer allows toner powder to be transferred to the latent electrical image on the print drum. As the image is being developed on the print drum, the formatter board simultaneously causes the paper handling system to transport and position a sheet of paper to enter the print phase. The print drum rotates, contacts the surface of the paper and imparts the toner characters. The paper advances in the paper path until the fusion system heats the toner characters and permanently bonds them onto the paper. The printed page is then transported to the out tray by the paper handler.

The subheadings under consideration are as follows:

8473.30.40: [p]arts and accessories (other than covers, carrying cases and the like) suitable for use solely of principally with machines of headings 8469 to 8472: [p]arts and accessories of the machines of heading 8471: [n]ot incorporating a cathode ray tube.

Goods classifiable under this provision receive duty-free treatment.

8471.92.65: [a]utomatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included: [o]ther: [i]nput or output units, whether or not entered with the rest of a system and whether or not containing storage units in the same housing: [o]ther: [p]rinter units: [a]ssembled units incorporating at least the media transport, control and print mechanisms.

The general, column one rate of duty for goods classifiable under this provision is 3.7 percent ad valorem.

8471.92.70: [i]nput or output units, whether or not entered with the rest of a system and whether or not containing storage units in the same housing: [o]ther: [p]rinter units: [o]ther.

Goods classifiable under this provision receive duty-free treatment.

ISSUES:

Whether the print mechanism, or toner cartridge, is classifiable under subheading 8473.30.40, HTSUS, as parts of the machines of heading 8471, HTSUS.

Whether the laser jet printer, imported without its print mechanism, is classifiable under subheading 8471.92.65, HTSUS, as an assembled printer unit incorporating at least the media transport, control, and print mechanism, or under subheading 8471.92.70, HTSUS, as an other printer unit.

LAW AND ANALYSIS:

Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes.

We will first deal with the classification of the laser jet printer, imported without its print mechanism. In that, in its condition as imported, the printer is without its print mechanism, it is specifically precluded from classification under subheading 8471.92.65, HTSUS, because that provision that provision demands that an assembled printer unit incorporate the media transport, control, and print mechanism. See HQ 085226, dated October 26, 1989, which held that a printer subassembly without its controller board was not classifiable under subheading 8471.92.65, HTSUS, but under subheading 8471.92.70, HTSUS.

Consequently, it is our position that the subject laser jet printer is classifiable under subheading 8471.92.70, HTSUS.

We will now deal with the classification of the print mechanism, or toner cartridge. It has come to our attention that merchandise similar to the subject toner cartridge is the subject of an appeal before the U.S. Court of Appeals for the Federal Circuit in Mita Copystar America v. U.S. (No. 93-1466).

Section 177.7(b), Customs Regulations [19 CFR 177.7(b)], states that:

[n]o ruling letter will be issued with respect to any issue which is pending before the [U.S.] Court of International Trade, the [U.S.] Court of Appeals for the Federal Circuit, or any court of appeal therefrom. Litigation before any other court will not preclude the issuance of a ruling letter, provided neither the Customs Service nor any of its officers or agents is named as a defendant.

Because the issues in Mita appear to be similar to those in this case, until the appeal is resolved, it would be imprudent to rule on the subject merchandise. Consequently, under 19 CFR 177.7(b), we cannot issue a ruling concerning the toner cartridge at this time.

HOLDING:

The laser jet printer is classifiable under subheading 8471.92.70, HTSUS, as an other printer unit.

For the reasons stated above, we cannot rule upon the classification of the toner cartridge at this time.

Sincerely,

John Durant, Director

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