RR:CR:GC 960328 EAB
John D. Looney, Business Development Manager
ICI Imagedata
Concord Plaza
3411 Silverside Road
Wilmington, Delaware 19850-5346
Re: Dye diffusion thermal transfer ribbons and packs; HQ 952835 and HQ 954563; QMS, Inc. v. U.S.
Dear Mr. Looney:
This is in reply to your correspondence dated January 20, 1997, in which you request reconsideration of Customs previous classification under the Harmonized Tariff Schedule of the United States (Annotated) (HTSUSA)of dye diffusion thermal transfer ribbons and packs. We regret the delay in responding.
FACTS:
The merchandise is a dye diffusion thermal transfer pack identical to the merchandise at issue in HQ 952835 dated March 18, 1993 (dye diffusion thermal transfer film) and HQ 954563 dated January 11, 1994 (Video Printing Pack 2000).
A dye diffusion thermal transfer pack contains a sheet of polyethylene terephthalate film that is coated with dye pigment in a repeating sequence of different color panels. The dye pigments are heat sensitive. The transfer of dye from the film onto paper requires the application of heat by the printer head. The printer electronically advances and precisely positions each color panel of the film to enable the sequential over-printing of the various colors. The printer controls the amount of heat delivered at each print element thus diffusing the specific amount of color from the film onto the receiving paper.
ISSUE:
Whether thermographic films are "photographic" products of chapter 37, HTSUSA.
LAW AND ANALYSIS:
In HQ 952835, Customs determined that, for tariff purposes, the dye diffusion thermal transfer pack consisting of a special color ink on a polyethylene terephthalate film in a plastic cassette together with 50 treated white receiving paper sheets was a set classifiable under subheading 9612.10.90, HTSUSA, which provides in part for typewriter or similar ribbons measuring 30 mm or more in length, permanently put up in plastic or metal cartridges.
In HQ 954563, Customs determined that a dye diffusion thermal transfer pack (Video Printing Pack 2000) consisting of a special color ink on a polyethylene terephthalate film in a plastic cassette together with 50 treated white receiving polyester sheets was a set also classifiable under subheading 9612.10.90, HTSUSA.
In QMS, Inc. v. U.S., CIT Slip Op. 95-65 (April 18, 1995), the U.S. Court of International Trade determined that thermal transfer polyethylene terephthalate sheets or film was properly classifiable as "photographic" film under heading 3702 of the HTSUSA.
Inasmuch as it is scientifically correct to say that both photographic and thermographic images result from electromagnetic radiation, then, as a general principle of classification, thermographic processes and products are "photographic" as that term is used throughout the tariff schedule, and merchandise such as that described hereinabove is classifiable under heading 3702, HTSUSA.
Insofar as HQ 952835 and HQ 954563 are inconsistent with the QMS decision, they have been revoked by operation of law. See Section 152.16(e), Customs Regulations, 19 CFR 152.16(e). This ruling is issued based on the change in the applicable law.
HOLDING:
By virtue of the decision in QMS, Inc. v. U.S., CIT Slip Op. 95-65 (April 18, 1995), HQ 952835 and HQ 954563 have been revoked by operation of law.
Dye diffusion thermal transfer film is classifiable in heading 3702, HTSUSA, the provision for photographic film in rolls, sensitized, unexposed, of any material other than paper, paperboard or textiles. Classification in subheadings 3702.41 et seq., HTSUSA, will be in accordance with the terms of those tariff provisions.
Sincerely,
[Marvin Amernick for]
John A. Durant, Director
Commercial Rulings Division