CLA-2 CO:R:C:M 089884 MBR
Mr. Douglas W. Sirinek
Sharp Electronics Corporation
P.O. Box 650
Mahwah, N.J. 07430-2135
RE: Sharp; Color Video Printer; Model GZ-P21U; Ink/Paper Set For
Color Video Printer; Model GZ-Y100U; Video Recording or
Reproducing Apparatus; Parts
Dear Mr. Sirinek:
This is in reply to your letter of July 2, 1991, requesting
classification of the Sharp "Color Video Printer" Model GZ-P21U,
and "Ink/Paper Set," imported from Japan, under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA).
FACTS:
The "Color Video Printer" Model GZ-P21U is a separately housed
machine that produces color still images from an NTSC signal. The
NTSC signal can be generated by a video cassette recorder (VCR), a
video camera, camcorder, video disc player, television receiver, or
a monitor. The printing system consists of a 478 dot thermal line
printer which produces 64 gradations of color with a resolution of
600 (horizontal) and 478 (vertical) dots.
The color video printer utilizes an ink film cassette with
specially treated paper. The "Ink/Paper Set For Color Video
Printer" contains one ink film (non-photographic) cassette and 100
sheets of treated paper (for thermal printing). The "Ink/Paper
Set" will be separately imported.
ISSUE:
What is the classification of the "Color Video Printer" and
the "Ink/Paper Set," under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA)?
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LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) to the HTSUSA
govern the classification of goods in the tariff schedule. GRI 1
states, in pertinent part:
...classification shall be determined according to the terms
of the headings and any relative section or chapter notes...
Customs has previously addressed the classification of similar
merchandise in HQ 081744, dated April 3, 1990. You cited our
ruling, and then, in an effort to distinguish your "Color Video
Printer," you stated: "[b]ecause the unit is self-contained, it is
our feeling that H.Q. Ruling No. 81744 does not apply...."
However, the "Color Video Printer" in our prior ruling was
also "self-contained." In our prior ruling, we stated that: "[t]he
printer acts in unison with the other components of the system, and
it does not reproduce videos or record them directly by itself."
Similarly, your "Color Video Printer" can only act in conjunction
with other components in a system, i.e., a video monitor and a VCR.
Your "Color Video Printer" is not capable of operation without the
addition of other video recording or reproducing apparatus, nor is
the "Color Video Printer" in HQ 081744.
Heading 8521, HTSUSA, provides for: "[v]ideo recording or
reproducing apparatus." Neither of the Color Video Printers record
or reproduce "video." They create a "hard copy" either through jet
ink or thermal printing. However, the Harmonized Commodity
Description and Coding System Explanatory Notes (ENs) to heading
8521, HTSUSA, page 1370, state: "[s]ubject to the general
provisions regarding the classification of parts (see the General
Explanatory Note to Section XVI), parts and accessories of the
apparatus of this heading are classified in heading 85.22."
(Emphasis added).
Therefore, we find no basis to classify the instant "Color
Video Printer" in a different manner than the prior classification
of the "Color Video Printer" ruled upon in HQ 081744, dated April
3, 1990. For a more complete legal analysis, please refer to that
ruling.
The "Ink/Paper Set" will be imported separately. GRI 3(b)
provides direction for the classification of goods put up in sets
for retail sale. The rule states, in pertinent part:
Goods put up in sets for retail sale, which cannot be
classified by reference to 3(a), shall be classified as if
they consisted of the material or component which gives them
their essential character...
The EN for GRI 3(b), page 4, states:
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(X) For the purposes of this Rule, the term "goods put up in
sets for retail sale" shall be taken to mean goods which:
(a) consist of at least two different articles which
are, prima facie, classifiable in different
headings...;
(b) consist of products or articles put up together to
meet a particular need or carry out a specific
activity; and
(c) are put up in a manner suitable for sale directly
to users without repacking (e.g., in boxes or cases
or on boards).
Clearly, the "Ink/Paper Set" meets the ENs' definition of
"goods put up in sets for retail sale" because this set: (1)
consists of at least two different articles; (2) which are
classifiable in different headings; (3) consists of articles put up
together to carry out a specific activity; and (4) the articles are
put up in a manner suitable for sale directly to users without
repacking.
The ENs for GRI 3(b), page 4, state: "[i]n all these cases the
goods are to be classified as if they consisted of the material or
component which gives them their essential character, insofar as
this criterion is applicable."
However, due to the integral, complementary role and function
of both the ink film cassette and the treated paper, it is not
possible to establish which article imparts the essential character
of this set.
Therefore, it is necessary to turn to GRI 3(c), which states:
"[w]hen goods cannot be classified by reference to 3(a) or 3(b),
they shall be classified under the heading which occurs last in
numerical order among those which equally merit consideration.
The treated paper is classifiable in chapter 48, HTSUSA, which
provides for paper. Whereas, the ink film cartridge is
classifiable as a part of the Color Video Printer, in subheading
8522.90.90, HTSUSA, which provides for: "[p]arts and accessories of
the apparatus of headings 8519 to 8521: [o]ther: [o]ther."
Therefore, the "Ink/Paper Set" is classifiable under subheading
8522.90.90, HTSUSA.
HOLDING:
The "Color Video Printer" is classifiable in subheading
8522.90.90, HTSUSA, which provides for: "[p]arts and accessories of
the apparatus of headings 8519 to 8521: [o]ther: [o]ther." The
rate of duty is 3.9% ad valorem.
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The Model GZ-Y100U "Ink/Paper Set For Color Video Printer" is
classifiable in subheading 8522.90.90, HTSUSA, which provides for:
"[p]arts and accessories of the apparatus of headings 8519 to 8521:
[o]ther: [o]ther." The rate of duty is 3.9% ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division