CLA-2 RR:CR:GC 964191 MGM
Port Director, Port of New York
c/o Chief, Residual Liquidation and Protest Branch
Room 761
U.S. Customs Service
6 World Trade Center
New York, New York 10048
Re: Protest 1001-99-102017; “ProJet Fast Yellow 2" Coloring Preparation for Inkjet Printers
Dear Port Director:
This is our decision regarding Protest 1001-99-102017, concerning your classification of colorant for inkjet printers under the Harmonized Tariff Schedule of the United States (HTSUS).
The merchandise was entered in March and April of 1998, under heading 3204, HTSUS, which provides for preparations based on synthetic organic coloring matter. The entries were liquidated in January and March of 1999, with classification as entered. The liquidation of these entries was timely protested on April 21, 1999. In a submission which accompanied the protest, the protestant argues against the entered classification in heading 3204, HTSUS, and in favor of classification in heading 3215, HTSUS, which provides for printing ink and other inks.
In Headquarters Ruling Letter 962365 of April 28, 2000, this office issued a ruling upon identical merchandise. That ruling, copy attached, sets forth our analysis of the merchandise and an explanation of our application of the relevant provisions of the HTSUS to such merchandise.
HOLDING:
“ProJet Fast Yellow 2" is classified in subheading 3215.19.00, HTSUS. Since reclassification of the merchandise as indicated above will result in a lower rate of duty than claimed, you should allow the protest.
In accordance with Section 3A(11)(b) of Customs Directive 099 3550 065, dated August 4, 1993, Subject: Revised Protest Directive, you are to mail this decision, together with the Customs Form 19, to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry or entries in accordance with the decision must be accomplished prior to mailing the decision.
Sixty days from the date of the decision, the Office of Regulations and Rulings will make the decision available to Customs personnel, and to the public on the Customs Home Page on the World Wide Web at www.customs.ustreas.gov, by means of the Freedom of Information Act, and other methods of public distribution.
Sincerely,
John Durant, Director
Commercial Rulings Division
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