CLA-2 CO:R:C:M 952466 MBR
Mr. Douglas Sirinek
Sharp Electronics Corporation
P.O. Box 650
Mahwah, N.J. 07430-2135
RE: Modification of HQ 089884; Ink/Paper Set For Color Video
Printer; Typewriter or Similar Ribbons
Dear Mr. Sirinek:
We have been asked to partially reconsider our decision in HQ
089884, dated October 31, 1991, regarding the classification of the
Sharp "Ink/Paper Set," and "Color Video Printer," under the
Harmonized Tariff Schedule of the United States (HTSUS). The
request for modification specifically relates to the "Ink/Paper
Set."
FACTS:
The Sharp "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 Sharp color video printer Model GZ-P21U 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 proper classification of the "Ink/Paper Set,"
under the Harmonized Tariff Schedule of the United States (HTSUS)?
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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...
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:
(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).
There is agreement that 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.
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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, HTSUS, which
provides for paper. In HQ 089884 the ink film cartridge was
classified as a part of the Color Video Printer in subheading
8522.90.90, HTSUS, because it was thought to contain numerous
elements of the printing mechanism. However, we now have
additional information that the ink film cassette consists only of
the ink film contained in a plastic cartridge. We also believe
that the film is greater than 30 mm in width (1.1808 inches).
Therefore, the ink film cassette is properly classifiable in
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." Thus, the entire "Ink/Paper Set" is classifiable
pursuant to GRI 3(c) under subheading 9612.10.90, HTSUS. See HQ
089172, dated August 14, 1991, NY 868792, dated November 22, 1991,
and NY 850825, dated April 3, 1990 for similar rulings.
HOLDING:
Pursuant to HQ 089884, the "Color Video Printer" remains
classifiable in subheading 8522.90.90, HTSUS, 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.
The Model GZ-Y100U "Ink/Paper Set For Color Video Printer" is
classifiable in 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 rate of duty is 9% ad valorem.
EFFECT ON OTHER RULINGS:
HQ 089884, dated October 31, 1991, is modified under authority
of Section 177.9(d), Customs Regulations, to reflect that the
"Ink/Paper Set" is now classifiable in subheading 9612.10.90,
HTSUS. This ruling is not to be applied retroactively to HQ 089884
(19 CFR 177.9(d)(2)) and will not, therefore, affect past
transactions for the importation of the merchandise under that
ruling. However, for the purposes of future transactions involving
merchandise of this type, HQ 089884 will not be valid precedent.
We recognize that pending transactions may be adversely
affected by this modification, in that current contracts for
importations arriving at a port subsequent to this decision will
be classified pursuant to it. If such a situation arises, you may,
at your discretion, notify this office and apply for relief from
the
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binding effects of this decision as may be warranted by the
circumstances.
Sincerely,
John Durant, Director
Commercial Rulings Division
CC: District Director
909 First Ave, Rm 2039
Seattle, WA 98174