CLA-2 RR:TC:TE 960700 RH
Mr. Marc D. Torrence
Executive Project Manager
V. Alexander & Co., Inc.
P.O. Box 291929
Nashville, TN 37229-1929
Re: Classification of inked typewriter ribbon; heading 9612;
computer printer ribbon;
office equipment ribbon
Dear Mr. Torrence:
This is in reply to your letter dated June 20, 1997, on behalf of
Kitamura USA Inc., requesting a ruling on the classification of
an inked ribbon put up in a cartridge to be used in typewriters
and similar equipment for printing.
FACTS:
The fabric for the ribbon is 100 percent woven nylon which is
produced in Japan by Kitamura Manufacturing Company, Ltd. It
will be sold and shipped to Kitamura International in Hong Kong
where it will be slit to a width of 8 mm and "inked." The ribbon
will be sold to a related company and shipped to various
locations in the United States for incorporation into plastic
cartridges. The cartridges will be suitable for use in electric
typewriters, computer printers and other office machines.
ISSUE:
What is the tariff classification of the subject ribbons?
- 2 -
LAW AND ANALYSIS:
Classification of goods under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA) is governed by the General
Rules of Interpretation (GRIs). GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes. Customs
seeks guidance in interpreting the terms of the headings in the
Harmonized Commodity Description and Coding System Explanatory
Notes (EN), which although not legally binding, are recognized as
the official interpretation of the Harmonized System at the
international level.
The importer believes that the ribbons are classifiable under
subheading 9612.10.90, HTSUSA, which encompasses typewriter or
similar ribbons, inked or otherwise prepared for giving
impressions, whether or not on spools or in cartridges.
The EN to heading 9612 reads, in part, as follows:
This heading covers:
(1) 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.).
The heading also includes inked, etc.,
ribbons, usually having metal fixing
fittings, used in barographs, thermographs,
etc., to print and record the movement of the
recording machine needle.
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., of
textile ribbons, or coating of plastics strip
or paper with colouring matter, ink, etc.).
The merchandise in question clearly falls within the description
of ribbons in heading 9612 and in the EN. It is made of woven
textile material, inked and used in typewriters or other machines
for printing. Accordingly, it is classifiable in that heading.
- 3 -
HOLDING:
The inked ribbon put up in cartridges is classifiable in
subheading 9612.10.9010, 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: Other." It is
dutiable at the general column rate of 8.7 percent ad valorem,
and the textile category is 621.
The designated textile and apparel category may be subdivided
into parts. If so, visa and quota requirements applicable to the
subject merchandise may be affected. Since part categories are
the result of international bilateral agreements which are
subject to frequent renegotiations and changes, to obtain the
most current information available, we suggest that you check,
close to the time of shipment, the Status Report On Current
Import Quotas (Restraint Levels), an internal issuance of the
U.S. Customs Service, which is available for inspection at your
local Customs office.
Due to the changeable nature of the statistical annotation (the
ninth and tenth digits of the classification) and the restraint
(quota/visa) categories, you should contact your local Customs
office prior to importing the merchandise to determine the
current applicability of any import restraints or requirements.
Sincerely,
John Durant, Director
Tariff Classification Appeals
Division