NY 850825
Apr 03 1990
CLA-2-96:S:N:N1:110 850825
Mr. Felix Hertzka
Savin Corporation
9 West Broad Street
P.O. Box 10270
Stamford, CT 06904-2270
RE: The tariff classification of a thermal transfer ribbon roll
from Japan
Dear Mr. Hertzka:
In your letter dated March 20, 1990, you requested a tariff
classification ruling.
The merchandise under consideration is a roll that consists
of a thermal transfer ribbon and plain paper that is used to
transfer an image from the ribbon to the thermal head of a fax
machine unto the plain paper. The plain paper comes out of the
fax machine and the thermal ribbon is wound up on a receiving
roll within the machine and stays there until the roll is used
up. The thermal transfer ribbon is made of polyester film with
three layers of ink applied to it. The width of each roll is 8.5
inches, and the length of each roll is 98 feet.
The components of this composite article are provided for
under Chapters 48 and 96 of HTS, as articles of paper and
ribbons. Noting Rule 3 (b) to the General Rules For The
Interpretation Of The Harmonized System, classification of
composite goods consisting of different materials or made up of
different components, which cannot be classified by reference to
3 (a), shall be classified as if they consisted of the material
which gives them their essential character, insofar as this
criterion is applicable. Since this composite article has no
essential character as either a paper article or a ribbon,
classification will fall under the heading which occurs last in
numerical order among those which equally merit consideration, as
per GRI-3 (c).
The applicable subheading for the thermal transfer ribbon
roll will be 9612.10.9020, Harmonized Tariff Schedule of the
United States (HTS), which provides for typewriter or similar
ribbons, inked or otherwise prepared for giving impressions,
other. The rate of duty will be 9 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport