CLA-2 CO:R:C:M 089172 KCC
District Director
U.S. Customs Service
150 North Royal
Mobile, Alabama 36602
RE: Protest No. 1901-0-000040; Ink-Rolls; GRI 1; U.S. Rule of
Interpretation 1(c); EN 96.12; EN 84.73; similar ribbon;
842540; 847711
Dear Sir:
This is our response regarding Further Review of Protest No.
1901-0-000040, dated December 17, 1990, which pertains to the
classification of ink-rolls for laser printers under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). A sample of the ink-roll was submitted for
examination.
FACTS:
The merchandise at issue is the Mitsubishi color ink-rolls
for use with color thermal printers. These consumable ink-rolls
consist of a polyester film base to which a coat of special ink
has been applied. As imported, the ink-rolls are wound on a
supply core and include a take-up core. The ink-rolls in this
condition are inked and prepared for giving an impression onto
the paper via a thermal transfer process. After importation into
the U.S., the ink-roll will be pressed into wheel-shaped bobbins
and then placed into a cassette. In the thermal transfer process
the thermal head in the printer heats and melts the ink from the
back of the ink-roll to transfer it and print it onto paper.
The importer, QMS, Inc., submits that the ink-rolls are
printer parts properly classified under subheading 8473.30.40,
HTSUSA, as parts and accessories suitable for use solely or
principally with the machines of heading 8471 (Automatic data
processing machines and units thereof). The importer states that
the ink-rolls are integral component parts without which the
article to which it is joined could not function and the ink-
roll by shape and other characteristics is an article solely and
principally used as a part of the machine under heading 8471,
HTSUSA, a printer.
ISSUE:
Whether the ink-rolls are classified under subheading
8473.30.40, HTSUSA, as "Parts and accessories (other than covers,
carrying cases and the like) suitable for use solely or
principally with machines of headings 8469 to 8472...Parts and
accessories of the machines of heading 8471...Not incorporating a
cathode ray tube," or under subheading 9612.10.90, HTSUSA, as
"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...Other...Other."
LAW AND ANALYSIS:
The classification of merchandise under the HTSUSA is
governed by the General Rules Interpretation (GRI's). GRI 1,
HTSUSA, states in part that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes and...according to the
following provisions..." The competing headings in this case are
headings 8473 and 9612, HTSUSA. The headings describe:
8473 Parts and accessories (other than covers, carrying
cases and the like) suitable for use solely or
principally with machines of headings 8469 to
8472...
8473.30.40 Parts and accessories of the machines of
heading 8471...Not incorporating a cathode
ray tube.
* * * * * * * * * * * * *
9612 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...
9612.10.90 Ribbons...Other...Other.
Within the U.S., a provision for parts of an article covers
products solely or principally used as a part of such articles
but a provision for "parts" or "parts and accessories" shall not
prevail over a specific provision for such part or accessory.
Additional U.S. Rule of Interpretation 1(c), HTSUSA.
The Explanatory Note 96.12 of the Harmonized Commodity
Description and Coding System (HCDCS), states that heading 9612,
HTSUSA, covers ribbons "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.)." HCDCS, Vol.
4. p. 1610. Moreover, the Explanatory Note to heading 8473
indicates that that heading excludes "[t]ypewriter and similar
ribbons, whether or not in spools or in cartridges (heading
96.12)." HCDCS, Vol. 3. p. 1304. The Explanatory Notes,
although not dispositive, are to be looked to for the proper
interpretation of the HTSUSA. 54 Fed. Reg. 35127, 35128 (August
23, 1989). Webster's II New Riverside University Dictionary
(1984) defines "impression" as a "the effect, mark, or imprint
made on a surface by pressure...or an initial or single coat of
color or paint...."
The ink-rolls are the type of "similar ribbons" contemplated
by heading 9612, HTSUSA. When imported into the U.S., the ink-
rolls have been inked and prepared to give an impression. The
thermal head of the printer heats and melts the ink from the back
of the plastic film, thereby leaving the impression of the
original object on a piece of paper. Although the ink-rolls are
used in a thermal printing process, they are similar in function
to the ribbons used in typewriters and in contact printers.
Additionally, according to U.S. Rule of Interpretation 1(a),
HTSUSA, a provision for "parts" shall not prevail over a specific
provision for such part. See also, New York (NY) 842540 dated
June 27, 1989, and NY 847711 dated December 6, 1989, which found
that thermal film ribbon and thermal transfer sheets used in word
processors and thermal photocopying machines are classified under
subheading 9612.10.90, HTSUSA. Therefore, the ink-rolls are
classified under subheading 9612.10.90, HTSUSA, as "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...Other...Other."
HOLDING:
The ink-rolls are properly classifiable under subheading
9612.10.90, HTSUSA. You should deny the protest in full. A copy
of this decision should be attached to the Form 19 Notice of
Action.
Sincerely,
John Durant, Director
Commercial Rulings Division