CLA-2 CO:R:C:M 954054 MBR
District Director
U.S. Customs
909 First Ave., Rm 2039
Seattle, Washington 98174
RE: Protest No. 3001-93-100219; Ink/Paper Set For Color Video
Printer; Parts and Accessories; Typewriter or Similar Ribbons;
HQ 089884; HQ 952466; Customs Regulations Section 177.9
Dear District Director:
The following is our decision regarding the request for
further review of Protest No. 3001-93-100219, which concerns the
classification of ink/paper sets for color video printers, under
the Harmonized Tariff Schedule of the United States (HTSUS). The
subject merchandise was entered on July 10, 1992, August 10, 1992
and November 9, 1992, and the entries were liquidated respectively
on December 28, 1992, and January 4, 1992. The protest was timely
filed on March 24, 1993.
FACTS:
Panasonic Broadcast and Television Systems Company imported
ink/paper sets (model numbers VW-VS50P and VW-VS100P) for use with
the AG-EP60P color video printer. The color video printer is a
separately housed machine that produces color still images from an
NTSC broadcast signal. The NTSC signal can be generated by a video
cassette recorder (VCR), a video camera, or a monitor. The
printing system consists of a dot thermal line printer, utilizing
an ink film cassette and specially treated paper.
The ink/paper sets consist of an inked film cassette (non-
photographic), and 100 sheets of treated paper. The ink/paper sets
are imported separately.
The protestant argues that the instant importations were
classifiable, pursuant to HQ 089884, dated October 31, 1991, under
subheading 8522.90.90, HTSUS, which provides for: "[p]arts and
accessories of the apparatus of headings 8519 to 8521: [o]ther:
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[o]ther, at 3.9% ad valorem. Whereas, the port of Seattle has
classified the instant merchandise, pursuant to a subsequent ruling
(HQ 952466, dated November 20, 1992), under subheading 9612.10.90,
HTSUS, which provides for: "[t]ypewriter or similar ribbons, inked
or otherwise prepared for giving impressions, whether or not on
spools or in cartridges: [r]ibbons: [o]ther," at 9% ad valorem.
ISSUE:
Whether the instant entries are classifiable pursuant to a
ruling in effect at that time, which was issued to another party,
under subheading 8522.90.90, HTSUS, or are they classifiable
pursuant to a subsequent ruling, modifying the earlier ruling,
under subheading 9612.10.90, HTSUS?
LAW AND ANALYSIS:
The protestant argues that the instant importations are
classifiable, pursuant to HQ 089884, which was issued to another
party regarding the classification of identically described
merchandise. The Customs Regulations, section 177.9, provide as
follows:
(b)(2) Tariff classification rulings. Each ruling letter
setting forth the proper classification of an article under
the provisions of the Harmonized Tariff Schedule of the United
States will be applied only with respect to transactions
involving articles identical to the sample submitted with the
ruling request or to articles whose description is identical
to the description set forth in the ruling letter.
The description of the instant articles is identical to the
description of the articles set forth in HQ 089884. However, HQ
089884 was issued to another party. The Customs Regulations,
section 177.9, also cautions importers as follows:
(c) Reliance on ruling letters by others. A ruling letter
is subject to modification or revocation without notice to any
person, except the person to whom the letter was addressed.
Accordingly, no other person should rely on the ruling letter
or assume that the principles of that ruling letter will be
applied in connection with any transaction other than the one
described in the letter. However, any person eligible to
request a ruling under section 177.1(c) may request
information as to whether a previously-issued ruling letter
has been modified or revoked by writing the Commissioner of
Customs....
Although this regulation states that "...no other person
should rely on the ruling letter...", it must be read under the
principle of pari materia with the statement that "...any person
eligible to request a ruling under section 177.1(c) may request
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information as to whether a previously-issued ruling letter has
been modified or revoked...." Clearly, the principles of current
ruling letters may be cited as authority in the disposition of
transactions involving the same circumstances. See section
177.9(a), Customs Regulations, regarding the effect of ruling
letters generally.
Therefore, since an identically described ink/paper set for
thermal printing was classified under subheading 8522.90.90, HTSUS,
at the time of the instant importations, that ruling will remain
the authority for the instant importations.
Therefore, the instant importations of ink/paper sets are
properly classifiable in subheading 8522.90.90, HTSUS, which
provides for: "[p]arts and accessories of the apparatus of headings
8519 to 8521: [o]ther: [o]ther," at 3.9% ad valorem.
Entries made after the issuance of HQ 952466, dated November
20, 1992, are classifiable pursuant to that ruling under subheading
9612.10.90, HTSUS, which provides for: "[t]ypewriter or similar
ribbons, inked or otherwise prepared for giving impressions,
whether or not on spools or in cartridges: [r]ibbons: [o]ther."
HOLDING:
Pursuant to HQ 089884, which was in effect at the time of the
instant importations, the instant entries of ink/paper sets are
classifiable in subheading 8522.90.90, HTSUS, which provides for:
"[p]arts and accessories of the apparatus of headings 8519 to 8521:
[o]ther: [o]ther." The rate of duty is 3.9% ad valorem.
The protest should be granted in full. A copy of this
decision should be attached to the Customs Form 19 and provided to
the protestant as part of the notice of action on the protest.
Sincerely,
John Durant, Director