CLA-2 CO:R:C:G 087037 SLR
Mr. A. Pranses
Rudolph Miles & Sons
4950 Gateway East
P.O. Box 144
El Paso, TX 79942
RE: Reconsideration of NYRL 850426 of March 19, 1990;
Lift-off Correction Tape from Mexico
Dear Mr. Pranses:
This ruling is in response to your letter of April 20, 1990,
on behalf of CFC International, requesting the reconsideration of
New York Ruling Letter (NYRL) 850426. In that ruling, two
articles of plastic lift-off tape were classified as typewriter
ribbons otherwise prepared to give impressions in heading 9612,
HTSUSA. Samples were submitted for our examination.
FACTS:
The submitted samples involve a plastic lift-off tape on
spools that is put up in a cartridge, and a plastic lift-off tape
on spools, not in a cartridge.
The lift-off tape on spools that is put up in a cartridge
contains a plastic ribbon approximately 3/8 inch in width. The
cartridge is approximately six inches in length and is designed
for use with electronic typewriters.
The lift-off tape on spools that is not contained within a
cartridge consists of two small spools on which a plastic tape
has been wound. This product is designed for use with
typewriters that have automatic correction features.
As previously stated, New York classified the lift-off tapes
as typewriter ribbons otherwise prepared to give impressions in
heading 9612, HTSUSA. In your letter, you maintain that the
subject articles are more properly classifiable in heading 8473,
HTSUSA, which covers, among other articles, parts and
accessories of heading 8469 [typewriters and word processing
machines].
-2-
ISSUE:
Whether the lift-off tapes are classifiable as typewriter
correction ribbons in heading 9612, HTSUSA, or as accessories to
typewriters in heading 8473, HTSUSA.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA 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.
Heading 8473, HTSUSA, provides, in pertinent part, for
"[p]arts and accessories...suitable for use solely or principally
with machines of heading 8469 [typewriters and word processors]."
The Explanatory Note to heading 8473, however, indicates that
that heading excludes "[t]ypewriter and similar ribbons, whether
or not in spools or in cartridges (heading 96.12)."
Heading 9612, HTSUSA, provides, in pertinent part, for
"[t]ypewriter or similar ribbons, inked or otherwise prepared for
giving impressions, whether or not in spools or in cartridges."
While the lift-off tapes (categorized by the industry as
correction ribbons) may not be inked, they are otherwise prepared
for giving impressions. Webster's Third New International
Dictionary (Unabridged ed. 1971) defines "impression" as a
"stamp, embossment, form or figure resulting from a physical
contact...." Although the subject merchandise actually lifts
off characters from a page, once a typewriter bar or ball
mechanism hits the ribbon and makes contact with paper, an
impression is made. Accordingly, the instant lift-off tapes are
classifiable in heading 9612.
HOLDING:
The lift-off tape on spools put up in a cartridge is
classifiable in subheading 9612.10.1000, HTSUSA, which provides
for typewriter or similar ribbons, inked or otherwise prepared
for giving impressions, whether or not on spools or in
cartridges; ink pads, whether or not inked, with or without
boxes: ribbons: measuring less than 30mm in width, permanently
put up in plastic or metal cartridges (whether or not containing
spools) of a kind used in typewriters, automatic data processing
or other machines. The applicable rate of duty is 4.8 percent
ad valorem.
-3-
The lift-off tape on spools not contained within a cartridge
is classifiable in subheading 9612.10.9020, HTSUSA, which
provides for typewriter or similar ribbons, inked or otherwise
prepared for giving impressions, whether or not in spools or in
cartridges...ribbons, other, other. The applicable rate of duty
is 9 percent ad valorem.
NYRL 850426 of March 19, 1990 is affirmed.
Sincerely,
John Durant, Director
Commercial Rulings Division