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NY K84999




April 19, 2004
CLA-2-84:RR:NC:1:110 K84999

CATEGORY: CLASSIFICATION

TARIFF NO.: 8473.30.3000; 8473.30.5000

Ms. Maria C. Ashe
Bakery Crafts
Jack Guttman, Inc.
P.O. Box 37
West Chester, OH 45071

RE: The tariff classification of ink tanks and trays.

Dear Ms. Ashe:

In your letter dated March 17, 2004 on behalf of Bakery Crafts you requested a tariff classification ruling.

The merchandise under consideration consists of ink trays/cartridges, which include two replaceable ink tanks, one of edible black ink and one of edible color ink. Samples of the ink trays and tanks were submitted with your ruling request and will be return to you. The ink tray/cartridge, designated as “Confection BCC-TRAY,” is a plastic tray/cartridge with print head and is designed for use with a Canon S450 Bubble Jet color printer. The ink tanks, designated BCC-BK1 for black ink and BCC-C1 for color ink, serve as the reservoir unit containing the ink and provide the means to deliver ink to the print head. The Canon S450 Bubble Jet color printer is an automatic data processing (ADP) type printer for use with personal computers (PCs). Bakery Crafts modifies the S450 printer to ensure that edible paper (classified in NY K83952 dated March 10, 2004) flows through the printer without touching any parts or rollers, and allows the print heads to spray the edible ink as needed to create an image of the desired photo. The ink tray/cartridges that come with the printers incorporate the print heads and are specific to the S450 printer. The ink tanks are removed from the printers and cleaned thoroughly before the edible ink is inserted into the ink tanks. When the edible ink is depleted, a new ink tank may be inserted into the ink tray/cartridge to replace the empty tank.

Although the Canon S450 Bubble Jet color printer has been modified to accept edible paper and allow the print heads to accept edible ink, it retains the essential character of an ADP printer. It meets Chapter 84, Notes 5(B)(b) and (c), and 5(D) with regard to printers. The ink trays with print heads are “suitable for use solely or principally with machines of heading 8469 to 8472.”

In Mita Copystar America v. United States, 160 F.3d. 710 (Fed. Cir. 1998), the appellate court ruled that certain toner cartridges which were designed for use with specific Mita photocopiers were classifiable as “parts” for those photocopier machines. Among other considerations, the court considered that the cartridges are the standard devices for providing toner to the photocopier and remain with the machine throughout their use by the photocopier.

The ink trays incorporating the print heads, with or without ink tanks, are specifically designed for use with this specific printer and therefore meet the criteria discussed in Mita above. With or without ink tanks, the ink trays are classified as parts of the machines for which they are designed. The ink trays also meet Additional U.S. Note 2(e) to Chapter 84, which identifies particular criteria for ink jet marking assemblies covered under subheading 8473.30.30.

The ink tanks may be sold with or without edible ink. They also may be sold separately or with the ink tray/cartridge. They will remain with the ink tray throughout their use by the printer, and they are the standard devices for providing ink to the printer. In addition, they also meet the criteria discussed in Mita. However, they do not meet the criteria to Chapter 84, Additional U.S. Note 2(e). Therefore, the two models of edible ink tanks with or without ink should be classified as other parts of the machines for which they are designed.

The applicable subheading for the Confection BCC-TRAY with or without ink tanks will be 8473.30.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Parts and accessoriesmachines of headings 8469 to 8472: Parts and accessories of the machines of heading 8471: Not incorporating a cathode ray tube: Other parts for printers, specified in additional U.S. note 2 to this chapter.”

The applicable subheading for the BCC-BK1 and BCC-C1 Ink Tanks with or without ink will be 8473.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Parts and accessoriesmachines of headings 8469 to 8472: Parts and accessories of the machines of heading 8471: Not incorporating a cathode ray tube: Other.”

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 646-733-3016.

Sincerely,

Robert B. Swierupski
Director,

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