CLA-2 CO:R:C:M 952835 MMC
Mr. Melvin Brown
ICI Americas Inc.
Concord Pike
Wilmington, Delaware 19897
RE: Dye Diffusion Thermal Transfer Color Ink Cassette and Treated
Receiver Sheets Sets; headings 3921, 9612, 4816; GRI'S 1, 2, 3;
HQ's 088950,952466
Dear Mr. Brown:
This is in response to your letter of 9/29/92 submitted to
the Regional Commissioner of Customs in New York requesting a
classification ruling for dye diffusion thermal transfer packs
under the Harmonized Tariff Schedule of the United States
(HTSUS). Your letter, together with the sample article, was
forwarded to Customs Headquarters for a reply.
FACTS:
The dye diffusion thermal transfer packs, called D2T2 packs,
consist of a special color ink ribbon on a plastic cassette and
50 white treated receiving paper sheets. The article produces
prints by using the color ribbon cassette in a thermal printer.
The printer controls the amount of heat delivered at each print
element thus diffusing a specific amount of color from the ribbon
onto the receiving paper.
ISSUE:
Is the D2T2 pack classifiable as ribbons prepared for giving
impressions in heading 9612, HTSUS, as plastic film under heading
3921, HTSUS, or as carbon paper, self-copy paper and other
copying or transfer papers under heading 4816, HTSUS?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's).
GRI 1, HTSUS, 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. The headings
at issue are:
3921 Other plates, sheets, film, foil and strip, of
plastics.
* * * * * * * * * * * * *
9612 Typewriter or similar ribbons, inked or otherwise
prepared for giving impressions, whether or not on
spools or in cartridges.
* * * * * * * * * * * * *
4816 Carbon paper, self-copy paper and other copying or
transfer papers (other than those of heading
4809), duplicator stencils and offset plates, of
paper, whether or not put up in boxes
Inasmuch as the ink cassette portion of the D2T2 pack is
described by two headings, it cannot be classified according to
GRI 1.
GRI 2(a) is inapplicable because it applies to incomplete or
unfinished articles, and the D2T2 pack is imported in a finished,
complete condition. GRI 2 (b) states, in pertinent part, that
any reference in a heading to a material or substance shall be
taken to include a reference to mixtures or combinations of that
material or substance with other materials or substances. The
classification of goods consisting of more than one material or
substance shall be according to the principles of GRI 3.
GRI 3 states, in pertinent part, that when goods are, prima
facie, classifiable under two or more headings, classification
shall be effected as follows: (a) The heading which provides the
most specific description shall be preferred to headings
providing a more general description.
In HQ 088950 dated 7/1/91, we found a thermal transfer
ribbon to be classifiable in heading 9612, HTSUS. In that ruling
we referred to the Harmonized Commodity Description and Coding
System Explanatory Notes to assist in understanding the language
of the HTSUS. The Explanatory Notes (EN), although not
dispositive, are to be used to determine the proper
interpretation of the HTSUS. 54 Fed. Reg. 35127, 35128, (August
23, 1989). EN 96.12, pg. 1609, states in part, the following:
This heading covers the following:
Ribbons, whether or not on spools or in cartridges, for
typewriters, calculating machines, or for any other machines
incorporating a device for printing by means of such ribbons
(automatic balances, tabulating machines, teleprinters,
etc.)...
These ribbons are 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.) [emphasis in the original]
Heading 9612, HTSUS, provides a specific description of the
subject ink cassette. While heading 3921, HTSUS, may describe
the ribbon, both the heading and the EN are silent as to whether
the heading would also cover a ribbon in a cassette. However,
heading 9612, HTSUS, specifically describes inked or otherwise
prepared ribbon, whether or not in cartridges. Thus, the ink
ribbon portion of the D2T2 pack is described as a ribbon of
heading 9612. The D2T2 pack also includes
50 white treated receiver sheets of paper which are described in
heading 4816, HTSUS. Both the paper heading and the ribbon
heading are equally specific in their description of the D2T2
pack. When two headings are equally specific in their
description, GRI 3(b) applies.
In HQ 952466 dated 11/20/92, we found an Ink Ribbon/Paper
Set for a color video printer which contained one ink film (non-
photographic) cassette and 100 sheets of treated paper to be
classifiable under subheading 9612.10.90, HTSUS. When
determining which subheading was applicable, we applied GRI 3(b)
which provides for the classification of goods put up in sets for
retail sale. The rule states, in pertinent part:
Goods put up in sets for retail sale, which cannot be
classified by reference to 3(a), shall be classified as if
they consisted of the material or component which gives them
their essential character...
We also consulted the EN for GRI 3(b), page 4, which states:
(X) For the purposes of this Rule, the term "goods put up
in sets for retail sale" shall be taken to mean goods which:
(a) consist of at least two different articles which
are, prima facie, classifiable in different headings;
(b) consist of products or articles put up together to
meet a particular need or carry out a specific
activity; and
(c) are put up in a manner suitable for sale directly
to users without repacking (e.g., in boxes or cases or
on boards).
The Ink Ribbon/Paper Set, in HQ 952466, met the EN's description
of "goods put up for retail sale" because (1) it consisted of
pieces of paper and an ink film cassette which were classifiable
in two different headings, one for paper and one for typewriter
ribbons, (2) the two articles were put together to create color
copies, and (3) the set was packaged for sale directly to users.
In addition, the EN's for GRI 3(b), page 4, state: "[i]n all
these cases the goods are to be classified as if they consisted
of the material or component which gives them their essential
character." However, due to the integral, complementary role and
function of both the ink film cassette and the treated paper, it
was not possible to establish which article imparted the
essential character of the Ink Ribbon/Paper Set. Therefore it
was necessary to apply GRI 3(c).
GRI 3(c) states, in pertinent part: " [w]hen goods cannot be
classified by reference to 3(b), they shall be classified under
the heading which occurs last in numerical order among those
which equally merit consideration." The treated paper was
classifiable in chapter 48, HTSUS, which provides for paper. In
HQ 088950 discussed above, we determined that thermal transfer
ribbons were classifiable in subheading 9612.10.90, HTSUS. Thus
the entire "Ink and Paper Set" was found classifiable pursuant to
GRI 3(c) under subheading 9612.10.90, HTSUS.
Because the D2T2 pack containing a color ink cassette and 50
white treated receiver sheets is substantially similar to the
merchandise we found classifiable under subheading 9612.10.90,
HTSUS, in HQ 952466, it is our position that they are also
classifiable under subheading 9612.10.90, HTSUS.
HOLDING:
The D2T2 is classifiable under subheading 9612.10.90, HTSUS,
which provides for typewriter or similar ribbons, inked or
otherwise prepared for giving impressions, whether or not on
spools or in cartridges:...[r]ibbons: [o]ther. The general,
column one rate of duty is 9% ad valorem.
Sincerely,
John Durant, Director