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NY A84995




July 1, 1996

CLA-2-39:RR:NC:TP:221 A84995

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.10.0000; 9801.00.1098

Ms. Karen L. Sager
Smith Corona Corporation
P.O. Box 2020
Cortland, NY 13045-2020

RE: The tariff classification of an ink cartridge refill stand from Mexico.

Dear Ms. Sager:

In your letter dated June 17, 1996, you requested a tariff classification ruling.

The product, identified as the "Ink-it" refill station, is a plastic stand topped with a hinged cover. It is designed to assist the user in refilling an original computer printer ink cartridge rather than replacing the unit when it runs out of ink. The empty cartridge is placed in the stand, and the nozzle of the bottle of refill ink is placed through a hole in the cover into the cartridge. The plastic ink bottle is then gently squeezed to force the ink into the empty cartridge. The refill station can accommodate both black and color ink cartridges. The refill stand may be packaged to include a bottle of water based ink. The bottles of ink will be produced in the United States and shipped to Mexico for packaging with the refill stand.

You suggest classification in subheading 8473.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of the machines of heading 8471. However, this device is not an integral or component part of the printer, and thus is not considered a part of the printer. Since it does not enhance the function of the printer, but merely aids in the refilling of ink cartridges, we would not consider it to be an accessory to the printer. Classification in heading 8473, HTS, would therefore be precluded.

The applicable subheading for the printer cartridge refill stand will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics...office or school supplies. The rate of duty will be 5.3 percent ad valorem.

Provided that the documentary requirements of 19 CFR 10.1 are satisfied, the applicable subheading for the ink will be 9801.00.1098, HTS, which provides for products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad: other: other. Products in subheading 9801.00.1098, HTS, are free of duty.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at 212-466-5580.

Sincerely,

Roger J. Silvestri
Director

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