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NY C86279




April 8, 1998

CLA-2-84:RR:NC:1:110 C86279

CATEGORY: CLASSIFICATION

TARIFF NO.: 8473.30.3000; 8473.30.5000

Mr. Mark S. Pigram
Hewlett-Packard Company
3000 Hanover Street
Palo Alto, CA 94304-1181

RE: The tariff classification of "Smart" Ink Delivery Systems for ADP color printers from either Ireland or Germany.

Dear Mr. Pigram:

In your letter dated March 27, 1998, you requested a tariff classification ruling.

The merchandise under consideration involves "Smart" ink delivery systems that consist of a "Smart" printhead and "Smart" ink cartridge that are designed for the HP2000C professional series color printer. These ink delivery systems will be imported together and also separately.

The Off Axis ink-jet printing system relies on separate printhead and ink cartridges, the incorporation of a patent pending ink delivery mechanism to provide and regulate the specific back pressure, and the addition of an "EEPROM" to each of the cartridges for communication and tracking purposes.

The "Smart" printhead is a mini-inkjet cartridge in itself, and uses the same thermal inkjet technology for printing as existing HP inkjet cartridges. It incorporates 8ml of patented and specially formulated ink, a flex circuit with 24 electrical contacts, a printhead with 304 minute ink-jet nozzles, a specially designed port for connection to the printer, and a built-in Acumen smartchip.

The "Smart" ink cartridge, in addition to containing 29 ml (74 ml for the C4844A) of patented and specially formulated ink, also contains the major portion of the ink delivery mechanism. It incorporates a specially designed port for interconnection with the printhead, a built-in Acumen Smartchip EEPROM, and pumping mechanism to deliver pressurized ink to the printer, which consists of a spring-loaded diaphragm pump and check valve. Since both the "Smart" printhead and "Smart" ink cartridge of this ink delivery system incorporates mechanical and electrical components in addition to the ink, it would be our opinion that both of these composite goods have the essential character of a "part" of an ADP printer. Note also Legal Note 2 (b) to Section 16 of the HTS, and Additional U.S. Note 2 (e) to Chapter 84 of the HTS.

When imported separately, both of these components would meet the definition of a part of an ink-jet printer, noting LN 2 (b) to Section 16. The "Smart" ink cartridge does not appear however to fall under the criteria of a printer sub-assembly as per Additional U.S. Note 2 (e).

The applicable subheading for the Off Axis "Smart" ink delivery system will be 8473.30.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts of printers, specified in additional U.S. note 2 to this chapter. The rate of duty will be free.

The applicable subheading for the "Smart" printhead when separately imported, will be 8473.30.3000, HTS, which provides for other parts of printers, specified in additional U.S. note 2 to this chapter. The rate of duty will be free.

The applicable subheading for the "Smart" ink cartridge when separately imported, will be 8473.30.5000, HTS, which provides for other parts and accessories of the machines of heading 8471. The rate of duty will be free.

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 Art Brodbeck at 212-466-5490.

Sincerely,

Robert B. Swierupski
Director,

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