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NY F88540




July 19, 2000

CLA-2-84:RR:NC:MM:110 F88540

CATEGORY: CLASSIFICATION

TARIFF NO.: 8473.40.9500

Ms. Lydia E. Lorenzo
Ricoh Corporation
Five Dedrick Place
West Caldwell, NJ 07006

RE: The tariff classification of ink cartridges from Japan and the United Kingdom.

Dear Ms. Lorenzo:

In your letter dated June 15, 2000, on behalf of Ricoh Corporation you requested a tariff classification ruling.

The merchandise under consideration is the Ricoh Priport Ink VT-6. A sample of the Ricoh Priport Ink VT-6 was submitted with your ruling request. The VT-6 is a sealed cardboard container in the shape of a box measuring approximately 5" x 3" x 4.5" high and is filled with ink. There is a plastic cap protruding out the lower side of the cartridge where the ink will be dispensed. This cartridge is designed to fit into a duplicating machine and remains with the machine throughout the duplication process. When the ink in the cartridge is used up, the cartridge is removed and disposed of. The cartridge is not designed to be refillable.

Since the cartridges are sold with the ink inside, remain with the ink throughout its use by the duplicating machine, is the standard device for providing ink to the machine, and is not designed for reuse, it would meet the criteria of a “part” as found in the recent U.S. Court of Appeals decision in Mita Copystar America v. United States, Appeal 98-1203. The machines with which these ink cartridges are used would meet the definition of “Duplicating machines" as per Explanatory Note (1) to heading 8472 of the HTS. Noting Legal Note 2 (b) to Section XVI of the HTS, this ink cartridge would thus be classifiable as parts, since they are principally used with such duplicating machines.

The applicable subheading for the Ricoh Priport Ink VT-6 will be 8473.40.9500, Harmonized Tariff Schedule of the United States (HTS), which provides for "Parts and accessories suitable for use solely or principally with machines of headings 8469 to 8472: Parts and accessories of the machines of heading 8472: Other." The rate of duty will be 1.9 percent ad valorem.

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 Eileen S. Kaplan at 212-637-7019.

Sincerely,

Robert B. Swierupski
Director,

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