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NY K87514




July 9, 2004
CLA-2-84:RR:NC:1:106 K87514

CATEGORY: CLASSIFICATION

TARIFF NO.: 8419.89.9585; 8443.51.5000

Mr. Damon V. Pike
Deloitte & Touche
Suite 1500
191 Peachtree Street NE
Atlanta, GA 30303-1924

RE: The tariff classification of a complete inkjet printing system and its separate components from Japan

Dear Mr. Pike:

In your letter dated June 24, 2004 on behalf of Noritsu America Corporation you requested a tariff classification ruling.

The Multi-Yield Transfer Inkjet Printing System, known as the “MYTIS-1”, is a high-speed, digital-on-demand, wide-format inkjet printing system. It is used in various retail locations to produce highly durable prints. Maximum print size is 1230mm. The MYTIS-1 is comprised of two separate units connected together to form a functional unit. Neither unit can function on its own. The units are as follows:

(A) The Inkjet Printer Unit (Part Number IP-5011) which features an output resolution of 720 x 720 dpi and utilizes 12 ink cartridges (two sets of six colors each). This unit also features a feeding mechanism (also known as the loop unit) that advances the printed film media to the heating unit. The printer unit weighs approximately 140 kg. The feeding mechanism (loop unit) weighs approximately 225 kg.

(B) The Heating Unit (Part Number SU-5011) which generates heat to treat the ink and the substrate through a dye sublimation process. It weighs 440 kg.

The MYTIS-1 system does not utilize a chemical-based processing system, nor is it used with an ADP machine. It does not utilize a photographic process nor does it perform any automatic data processing functions. It uses dispersion dye ink to produce prints such as in-store displays, indoor/outdoor advertisements and billboards. The dye ink is printed on the surface of the special media which is made up of an ink layer, a fluorine layer and a color layer. The heat causes the ink to pass through the film’s fluorine layer and adhere to the film’s color layer. The ink is protected by the fluorine layer, thus ensuring waterproof prints. Prints will last outdoors from 3 to 5 years without lamination.

After importation, the MYTIS-1 will be integrated with a personal computer that is sourced domestically. An operator loads a PC card containing digital images into the PC. Once the operator has selected the images to be printed, the PC interfaces with the MYTIS-1 to complete the printing of the selected images.

In your letter, you describe various shipping methods used to import the merchandise into the United States. You indicate that when shipping via airfreight, it will not be possible to include the Inkjet Printer Unit and the Heating Unit in one shipment. Individual units will be sent on separate flights to the United States. You have requested a ruling as to the tariff classification of this merchandise under the following three scenarios:

(A) The MYTIS-1 system comprised of the Inkjet Printer Unit (Part Number IP-5011) and the Heating Unit (Part Number SU-5011) imported together in one shipment. (B) The Inkjet Printer Unit (Part Number IP-5011) imported separately. (C) The Heating Unit (Part Number SU-5011) imported separately.

In your letter, you suggested classifying the merchandise in all three scenarios in subheading 8443.51.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other printing machinery: ink-jet printing machinery: other.

General Rule of Interpretation 1 (“GRI 1”), HTSUS, states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. Thus, according to GRI 1, the MYTIS-1, as described in scenario (A), is classifiable in heading 8443, HTS.

General Rule of Interpretation 2(a) holds, among other things, that any reference to an article in a heading shall include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. The printing unit as described in scenario (B) has the essential character of the complete article; thus it is also classifiable in heading 8443, HTS.

The applicable subheading for the MYTIS-1 system comprised of the Inkjet Printer Unit (Part Number IP-5011) and the Heating Unit (Part Number SU-5011) imported together in one shipment as described in scenario (A) and the Inkjet Printer Unit (Part Number IP-5011) imported separately as described in scenario (B) will be 8443.51.5000, HTS, which provides for other printing machinery: ink-jet printing machinery: other. The rate of duty will be free

You state that the heating unit is “designed for use solely with the Printer Unit (Part Number IP-5011). There is no other intended commercial application for this unit”. You also state that “[t]he heater is not physically located inside or mounted on the printer”. Standard equipment includes a built-in forced ink dryer system. Unlike the merchandise described in scenarios (A) and (B), the principal function of the heating unit described in scenario (C) is not to print on the media but rather to treat the ink and the substrate. In its imported condition, the unit performs no printing function.

This office considered classification under subheading 8443.60.0000, HTS. The heating unit meets the description found in this subheading, i.e., machines for uses ancillary to printing. However, noting the heating unit’s function, this office finds that the unit is also described in subheading 8419.89.9585, HTS, which provides for other machinery for the treatment of materials involving a change of temperature. Note 2 to Chapter 84, HTS, states that a machine which answers to a description in one or more of the headings 8401 to 8424 and at the same time to a description in one or more of the headings 8425 to 8480 is to be classified under the appropriate heading of the former group and not the latter.

Therefore, following the dictates of note 2 to Chapter 84, HTS, the applicable subheading for the Heating Unit (Part Number SU-5011) imported separately as described in scenario (C) will be 8419.89.9585, HTS, which provides for machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vaporizing, condensing or cooling, other than machinery or plant of a kind used for domestic purposes: other machinery: other. other: other: other. The rate of duty will be 4.2 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 Patrick Wholey at 646-733-3013.

Sincerely,

Robert B. Swierupski
Director,

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