CLA-2-96:S:N:N1:110 888498
Mr. Mustafa Ugur
Hitachi Home Electronics (America), Inc.
401 W. Artesia Boulevard
Compton, California 90220-5593
RE: The tariff classification of a paper and ink set for a video
printer from Japan.
Dear Mr. Ugur:
In your letter dated July 20, 1993, you requested a tariff
classification ruling.
The merchandise under consideration involves a model VY-SS50
video print kit that consists of an ink print cartridge (Y570) and
a set of color video print paper (Y1330). This merchandise will
be used with a color video printer.
In HQ ruling letters 952466 and 952835, the issue of how these
paper and ink cartridge kits, when shipped and marketed as a retail
set, was clarified, and it was decided that they be classifiable
as a set under HTS number 9612.10.90, noting GRI-3 (c).
Your letter now raises the following two issues:
1. If the importer shows the FOB price of the paper and ink
cartridge separately on the commercial invoice, even though they
are packed in the same box, would it be possible to apply two
different classifications to the kit?
2. If the paper set and the ink cartridge is separately packed and
shipped, would they be separately classifiable?
The mere itemization of the separate values on the invoice
would not preclude classification as a set under GRI-3 (c), since
the articles still appear to be goods put up in a set for retail
sale. The classification would thus remain under HTS number
9612.10.9090, dutiable at the rate of 9 percent ad valorem.
In response to your second question, if the paper set and ink
cartridge are separately packed and shipped, classification as a
set under GRI-3 (b) or (c) would be precluded. The two articles
being complete and finished in their imported condition, would thus
be separately classifiable.
The applicable subheading for the ink ribbon cartridge will
be 9612.10.9090, Harmonized Tariff Schedule of the United States
(HTS), which provides for other ribbons, inked or otherwise
prepared for giving impressions. The rate of duty will be 9
percent ad valorem.
The applicable subheading for the coated print paper will be
4823.51.0080, HTS, which provides for other paper, paperboard, cut
to size or shape; of a kind used for writing, printing, or other
graphic purposes; printed, embossed or perforated, other. The rate
of duty will be 3 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