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HQ 963323




April 5, 2001

CLA-2 RR: CR: GC 963323 TPB

CATEGORY: CLASSIFICATION

TARIFF NO.: 8473.40.95

Ms. Maria E. Celis
Neville, Peterson & Williams
80 Broad Street – 34th Floor
New York, NY 10004

RE: Digital Duplicator Ink Cartridges

Dear Ms. Celis:

This is in response to your letter dated December 14, 1999, to the Director, Customs National Commodity Specialist Division, New York, requesting classification of certain digital duplicator ink cartridges under the Harmonized Tariff Schedule of the United States (HTSUS), on behalf of your client, Katun Corporation. Your letter, together with attachments, was referred to this office for reply. We regret the delay in responding.

FACTS:

The cartridges are designed to be specifically used with the following model Digital Duplicators: Ricoh Priport VT1800, VT2250, VT 3800, and Savin 3150 DNP. In its condition as imported, the cartridge consists of a cardboard outer shell featuring an inner bladder filled with specially formulated ink. A valve on the side of the cartridge is used to dispense ink and is positioned in such a way that the cartridge, when installed in the digital duplicator machine, will dispense ink into the device’s print head. The ink cartridge is designed for incorporation within the duplicator, and remains with the machine as it operates.

ISSUE:

What is the tariff classification of ink cartridges for a digital duplicator?

LAW AND ANALYSIS:

Classification under the HTSUS is made in accordance with the General Rules of Interpretation (“GRIs”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied.

The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80.

The HTSUS provisions under consideration are as follows:

Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid: Printing ink:

Other

Other

Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of heading 8469 to 8472:

Parts and accessories of the machines of heading 8472

Other

In HQ 962956, dated February 15, 2001, this office held that it would follow the ruling of the court of appeals in Mita Copystar America v. United States, C.I.T. Slip-Op 98-1203, reversed 160 F3d 710, in classifying certain ink cartridges. The cartridges presently in question appear to conform to the requirements set out by the court in Mita. Based upon those principles, it is our determination that these ink cartridges would fall under the definition of a “part” of the duplicator machine.

In order to determine the proper classification of the ink cartridges, we first must determine the classification of the machines of which they are a part. The Ricoh Priport VT1800, VT2250, VT 3800, and Savin 3150 DNP are digital duplicating machines. These machines are provided for under sub-heading 8472.10, HTSUS. The ink cartridges, therefore, are properly classified under subheading 8473.40.95, HTSUS, as parts and accessories of the machines of heading 8472...other.

HOLDING:

For the reasons stated above, the Brother ink cartridges (HC-2500, 6M00U05 and E700/G700) are to be classified under subheading 8473.40.95, HTSUS, as: “Parts and accessories of the machines of heading 8472Other”.

Sincerely,

John Durant, Director

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