CLA-2 CO:R:C:F 950844 EAB
District Director
United States Customs Service
300 South Ferry Street Terminal Island
San Pedro, California 90731
Re: Internal Advice Request No. 65/91; ribbonless cartridges;
ribbons; cassettes; parts; spools; bobbins; similar
supports; 8473; 3923
Dear Sir:
This request for Internal Advice was initiated by a letter
dated October 15, 1991, from INCAS Corporation, 100 North
Barranca, Suite 870, West Covina, CA 91791-1600.
FACTS:
The merchandise consists of two items identified by INCAS as
"Printer Parts for IBM 4234 Mod. 11-12 CV01185491" and "Printer
Parts for Mannesmann Tally MT 660/690 CV01185291," respectively.
The items are so alike that the following single description of
each sample will suffice for purposes of determining the proper
classification of each under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA).
The merchandise is an article of plastic construction. For
purposes of this decision, the exact dimensions are unremarkable;
we think it sufficient to state that it is two feet long, four
inches wide and 1.5 inches deep, more or less. It contains no
ribbon of any constituency. Upon prying off the "lid," the
mostly hollow interior is presented. No information is provided
by or on behalf of INCAS in regard to the operation of the
merchandise, but, having manipulated and viewed the merchandise,
it occurs to us that the pair of either meshed gears or friction
rollers on the inside and to one end of the device govern the
tension and retrieval for internal storage of the then spent
ribbon that would have been installed in a fully inked condition
by INCAS while manufacturing its product line. With a ribbon
installed the merchandise is a printer ribbon cartridge ready for
sale or to be placed into an appropriate impact printer. Without
the ribbon, it is an empty printer ribbon cartridge of plastic,
containing in one mechanism the housing, delivery, retrieval and
storage devices or functions for the ribbon.
On behalf of INCAS, it is contended that the merchandise is
a part of a printer classifiable under heading 8471, HTSUSA, and
is, therefore, itself classifiable under heading 8473.
You are of the opinion that the merchandise is classifiable
under heading 3926 as an article of plastic, because supports
similar to spools and reels are classified according to their
constituent material as provided for elsewhere than in Chapter
84.
ISSUE:
What is the proper classification of empty cartridges and
cassettes made of plastic for typewriter and machine ribbons?
LAW AND ANALYSIS:
Merchandise imported into the U.S. is classified under the
HTSUSA. The tariff classification of merchandise under the
HTSUSA is governed by the principles set forth in the General
Rules of Interpretation (GRIs).
Heading 8473 is descriptive of "parts and accessories
suitable for use solely or principally with machines of headings
8469 to 8472." The article consists of a plastic casing and
holds spools or reels for a printer ribbon. It is precluded from
classification in Section XVI of the HTSUS, which contains
chapter 84, because of the exclusionary section note 1(c) that
reads as follows:
[This section does not cover:]
"Bobbins, spools, cops, cones, cores, reels, or similar
supports, of any material (for example, chapter 39, 40, 44
or 48 or section XV);".
Since we find that the subject merchandise is not
classifiable under any of the headings of chapter 84 and since it
is an article of plastic, we are of the opinion that it is
classifiable in chapter 39, HTSUSA.
Heading 3926 describes other articles of plastics;
subheading 3926.90.83 describes "empty cartridges and cassettes
for typewriter and machine ribbons." We are of the opinion that
the subject merchandise is classifiable under the foregoing
provision of the HTSUSA.
HOLDING:
Empty printer ribbon cassettes or cartridges made of plastic
are classifiable in subheading 3926.90.83, HTSUSA.
You should advise the internal advice applicant of this
decision.
Sincerely,
John Durant, Director
Commercial Rulings Division