HQ 082357
November 29,1989
CLA-2 CO:R:C:G 082357 JGH
District Director of Customs
610 South Canal Street
Chicago, Illinois 60607
RE: Decision on Application for Further Review of Protest
No. 3901-7-001375 on the classification of toner
cartridges
Dear Sir:
The protest concerns the classification, under the Tariff
Schedules of the United States(TSUS), of a January 1985 entry,
at your port, of a toner powder cartridge and waste receptacle
used in certain photocopiers.
FACTS:
The merchandise consists of toner kits which contain
photostatic toners and waste receptacles. The plastic toner
cartridges and receptacles are specially designed to fit
various model photocopiers. While the receptacles are designed
for certain copiers, some are capable of being utilized with
more than one cartridge, and they are not necessarily packaged
together.
Customs classified the toner cartridges according to the
composition of the toner powders. If the powder consisted in
part of a nonbenzenoid pigment and iron powder with a benzenoid
plastics material, it was classified under the provision for
pigments dispersed in a benzenoid plastics material in item
408.44, TSUS. If the powder contained a benzenoid dye it was
classified as a benzenoid dye or color in item 410.22, TSUS; if
it was composed of all nonbenzenoid components, it was
classified as a mixture in former item 432.25, TSUS, at the
applicable duty for plastics material in item 445.30, TSUS.
The waste receptacle was classified as an article of plastic,
n.s.p.f., in former item 774.55, TSUS.
- 2 -
ISSUE:
Whether the toner cartridge and receptacles are classified
under the TSUS items mentioned above, or whether they are
classifiable as parts of office machines in former item 676.52,
TSUS.
LAW AND ANALYSIS:
It is contended that the cartridges and waste receptacles
are entireties and should be classified as such, since they are
sold and used together and they are essential to the use of the
copier. Therefore, it is argued, they should be considered a
part of the copier.
For tariff purposes, to be considered a part, the article
must be an integral, constituent part, without which the
article to which it is joined could not function. Several
examples were provided to illustrate the type of articles
considered by the court and Customs as parts for classification
purposes. Cited were belts for certain machines, parts of floor
polishers which included motors and gears, ribbons in cassettes
for board assemblies housed in plastic housings with fittings
for a certain type of computer.
It is also claimed that even though the cartridge and
receptacle are disposable and frequently replaced they are
still classifiable as parts, citing rulings on oil cleaner
units and oil filters which were classifiable as parts of
engines.
Most of the examples cited were articles classified as
parts because they were substantial components installed to
function, if not for the life of the principle article, then
for a considerable time. While oil filters must be regularly
replaced, it is not with the frequency of a toner cartridge.
Rather than a part, the cartridge supplies fuel for the copier,
a fuel which is as expendable as any other fuel. As mentioned
in T.D.35151, a completed rifle does not contemplate the
cartridges used. So, too, the concept of a photocopier would
not necessarily include the toners. The toner enables the
machine to produce a printed image on paper, but as the copier
is a complete machine without the paper, it is just as complete
without the toner.
- 3 -
The toner cartridge represents a miniscule, if not
infinitestimal, portion of the cost of the copier. The
cartridge is nothing more than a container for fuel which must
be constantly replenished.
Inasmuch as we have concluded that the toner cartridges
are not parts, we must hold that they are not entireties with
the receptacles, especially since they are not necessarily used
with a particular cartridge.
The waste receptacle is separately classifiable as an article
of plastics,n.s.p.f., in item 774.55,TSUS.
The toner, in the alternative, it is contended, is
classifiable under the provision for other inks in item 474.26,
TSUS. This issue was considered by the court in Tomoegawa USA,
Inc. v. United States, 681 F. Supp. 867, affd, Appeal No. 88-
1354, decided December 2, 1988. In this case the court
concluded that toners which consisted of benzenoid dyes
conformed to the definition of photographic chemicals and were
classifiable as photographic chemicals in item 405.20,
TSUS,(1980) or 408.41, TSUS (1981). As to the question of
classification of the toners as other inks,inasmuch as the
court noted that the legislature intended that "ink" for tariff
purposes contain a liquid vehicle, it becomes unnecessary to
pursue this question.
HOLDING:
The protest should be denied, except to the extent that the
reclassification as indicated above (in regard to toners
containing a benzenoid dye) will result in a partial allowance.
The protestant should be furnished, along with the Form 19
Notice of Action, a copy of the decision.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: Area Director, New York Seaport
2cc: Chief, CIE
1cc: Regional Commissioner
1cc: Regulatory Trade & Programs Division
JGHurley:jaj:3/23/89