CLA-2 CO:R:C:G 084947 JGH
Mr. T. Suminaga
DIC Trading (USA), Inc.
222 Bridge Plaza South,
Fort Lee, New Jersey 07024
RE: Toners and Developers
Dear Mr. Suminaga:
Your letter of May 30, 1989, concerns the tariff
classification, under the Harmonized Tariff Schedule of the
United States (HTSUS), of so-called "toners."
FACTS:
The merchandise, Electrophotographic Toners JT-114 and
H-153, is used in electrographic printing. The products are
said to be chemical preparations which makes a visible image on a
paper indirectly by the action of light on a photoconductive
surface. The products are said to be packed in bulk or
cartridge.
The components of JT-114 are said to be:
Percent
Styrene acrylic copolymer 65.6
Ferrite powder 30.0
Polypropylene wax 2.0
Polyethylene wax 1.0
Metal complex dye 1.0
Silica 0.4
-2-
H-153
Stryene acrylic copolymer 83.0
Polypropylene wax 4.0
Polyethylene wax 2.0
Dye 2.0
Carbon black 9.0
ISSUE:
Whether the "toners" are properly classifiable in
subheading 3707.90.60, HTSUS, which provides for unmixed products
for photographic uses, put up in measured portions or put up for
retail sale in a form ready for use; or in subheading 3707.90.30,
HTSUS, which provides for other chemical preparations for
photographic uses.
LAW AND ANALYSIS:
The Explanatory Notes to the HTSUS constitute the official
interpretation of the HTSUS at the international level. The
notes to heading 3707 provide that this heading covers products
of a kind used directly in the production of photographic images.
Such products include developers to render latent photographic
images visible, including developers used for electrostatic
document reproduction, and toners to modify the color of the
image. The Notes further state that the products cited in these
Notes fall within the heading only when they are:
(A) Single substances which are:
(i) Put up in measured portions, that is, uniformly
divided up into quantities in which they will
be used, e.g., tablets, small envelopes put up
containing the measured amount of powder
for one developing bath; or
(ii) In packaging for retail sale and put up with any
indication that they are ready for use in photography,
whether by label, literature or otherwise (e.g.,
instructions for use, etc.).
-3-
Single substances, put up other than as above, are
classified according to their nature (e.g., as chemical
products in Chapter 28 or 29,...).
or
(B) Preparations obtained by mixing or compounding
together two or more substances for photographic use.
Such preparations remain within the heading
whether put up in bulk or small
quantities, and whether or not presented for
retail sale.
It is understood that the process utilizes the toner-
developer to make a copy of the latent (electrostatic) image
which has been imparted to the photoreceptor. The result is a
copy (usually black, though it may be in color) transferred to a
copy media, usually plain paper. The developer includes the
toner in its constituents. As the developer's toner is consumed
it is replaced from a supply of toner separately maintained in
the machine.
The toners and developers are mixtures or preparations
composed of various chemical compounds which contribute to the
functions of the developing and toning for photographic use in
copy machines. They are mixtures as they contain more than one
compound, in contrast to a "product" which is a single substance
(an element or compound as found in chapter 28 or 29) as defined
above. The "toners" in this case are mixtures of compounds, and
as such, are classifiable in subheading 3707.90.30, HTSUS.
HOLDING:
The subject "toners" are classifiable in subheading
3707.90.30, HTSUS, as other chemical preparations for
photographic uses, and dutiable at the rate of 8.5 percent ad
valorem.
Sincerely,
John Durant, Direcator
Commercial Rulings Division
6 cc: Area Dir., N.Y. Seaport
J. Hurley library/peh
084947