CLA-2 CO:R:C:M 952401 DWS
District Director
U.S. Customs Service
909 First Avenue, Room 2039
Seattle, WA 98174
RE: Protest No. 3001-90-101267; Color Thermal Ribbon;
Explanatory Note 96.12(1); 9009.90.00
Dear Sir:
This is our response on Application for Further Review of
Protest No. 3001-90-101267, dated October 2, 1990, concerning
your action in classifying and assessing duty on color thermal
ribbon under the Harmonized Tariff Schedule of the United States
(HTSUS).
FACTS:
The merchandise consists of rolls of color thermal ribbon
made of the material mylar. The ribbon is designed for use with
a color copier. It is approximately 1008 feet long and 8 3/4
inches wide. The ribbon is comprised of continuous panels of
yellow, red, blue, and black colors, and it replaces toner and
developer in a conventional copier. The colors are extracted
from the roll through a thermal process.
ISSUE:
What is the proper classification of the color thermal
ribbon under the HTSUS?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relative section
or chapter notes.
The merchandise was entered under subheading 9009.90.00,
HTSUS, which provides for: "[p]hotocopying apparatus
incorporating an optical system or of the contact type and
thermocopying apparatus; parts and accessories thereof: [p]arts
and accessories." However, the entry was liquidated under
subheading 9612.10.90, HTSUS, which provides for: "[t]ypewriter
or similar ribbons, inked or otherwise prepared for giving
impressions, whether or not on spools or in cartridges:
[r]ibbons: [o]ther."
In understanding the language of the HTSUS, the Harmonized
Commodity Description and Coding System Explanatory Notes may be
utilized. The Explanatory Notes, although not dispositive, are
to be used to determine the proper interpretation of the HTSUS.
54 Fed. Reg. 35127, 35128 (August 23, 1989). Explanatory Note
96.12(1) (p. 1609) states that:
[t]his heading covers:
[r]ibbons, whether or not on spools or in cartridges, for
typewriters, calculating machines, or for any other machines
incorporating a device for printing by means of such ribbons
(automatic balances, tabulating machines, teleprinters,
etc.).
The heading also includes inked, etc., ribbons, usually
having metal fixing fittings, used in barographs,
thermographs, etc., to print and record the movement of the
recording machine needle.
These ribbons are usually of woven textiles, but sometimes
they are made of plastics or paper. To fall in the heading,
they must have been inked or otherwise prepared to give
impressions (e.g., impregnation of textile ribbons, or
coating of plastics strip or paper with colouring matter,
ink, etc.).
Because it is our position that the subject ribbon is
described under Explanatory Note 96.12(1), we find it is
classifiable under heading 9612, HTSUS.
HOLDING:
The subject ribbon is classifiable under subheading
9612.10.90, HTSUS, which provides for: "[t]ypewriter or similar
ribbons, inked or otherwise prepared for giving impressions,
whether or not on spools or in cartridges: [r]ibbons: [o]ther."
The protest should be denied in full. A copy of this
decision should be attached to the Customs Form 19 and provided
to the protestant as part of the notice of action on the protest.
Sincerely,
John Durant, Director