CON-9-04-CO:R:C:E 223827 SR
Mr. William J. LeClair
Trans-Border Customs Services, Inc.
One Trans-Border Drive
P.O. Box 800
Champlain, NY 12919
RE: Importation of Multi-Laser printer cartridges under
subheading 9813.00.05, HTSUS
Dear Mr. LeClair:
This is in response to your letter dated March 18, 1992,
requesting a ruling concerning the importation of a cartridge for
a laser printer under subheading 9813.00.05, Harmonized Tariff
Schedule of the United States (HTSUS), which provides for duty-
free entry for goods repaired, altered, or processed.
FACTS:
Multi-Laser, Inc. of Canada has a firm in the U.S. that will
clean and refurbish used cartridges for laser printers and refill
them with toner. The cartridges will be examined and repaired if
there are worn guides, rollers or felt wipers before refilling.
The issue of country of origin marking requirements will be
answered under separate cover.
ISSUE:
Whether these cartridges qualify for duty-free treatment
under subheading 9813.00.05, HTSUS.
LAW AND ANALYSIS:
Under subheading 9813.00.05, HTSUS, merchandise may be
imported into the United States for repair, alteration, or
processing for an initial period of one year and there may be two
additional one year extensions if the circumstances are
warranted. Articles entered under this provision may not be
imported for sale or for sale on approval and must be exported
-2-
on or before expiration of the authorized temporary importation
period.
You state that the cartridges will be inspected and repaired
if necessary. In order to enter articles under subheading
9813.00.05, HTSUS, as an article to be repaired, there must be an
intention at the time of entry that the articles will actually be
repaired. In this case the cartridges are not entered with the
intention of having repair work done, they are repaired only if,
after inspection, it is found necessary.
The printer cartridges would also be refilled with toner
while in the United States. This would not qualify for articles
to be altered or processed. Customs has consistently held that
the mere filling of containers does not constitute a repair,
alteration, or process within the meaning of this provision.
(See HQ 222978, dated September 24, 1991, and HQ 211660, dated
October 21, 1980, copies enclosed.)
A U.S. Customs bonded warehouse is an alternative you may
wish to consider. A Customs bonded warehouse is a building or
other secured area in which dutiable goods may be stored,
manipulated, or undergo manufacturing operations without payment
of duty. Goods that are exported from a bonded warehouse, that
are never entered into the U.S., are not subject to duties or
quotas. Authority for establishing a bonded warehouse is set
forth in 19 U.S.C. 1555, and 19 CFR 19.1 and 144. Enclosed for
your information, is a brochure entitled U.S. Customs Bonded
Warehouse.
HOLDING:
The multi-laser printers may not be imported free of duty
temporarily under bond under subheading 9813.00.05, HTSUS, which
provides for merchandise to be entered free of duty that is to be
repaired, altered or processed.
Sincerely,
John Durant, Director
Commercial Rulings Division
Enclosure