CLA-2 RR:CR:GC 965615 DBS
Mr. Alexander H. Schaefer
Crowell & Moring LLP
1001 Pennsylvania Ave., NW
Washington, DC 20005
RE: Printing ink; “Pro-Jet Cyan 1 Press Paste”
Dear Mr. Schaefer:
This is in response to your letter of December 3, 2001 resubmitting your original letter of November 8, 2000, to the Director, National Commodity Specialist Division, New York, on behalf of Avecia Inc., requesting the classification of a “Pro-Jet Cyan 1 Press Paste” colorant, under the Harmonized Tariff Schedule of the United States (HTSUS). Your letter was referred to this office for reply. A sample was submitted and a teleconference with members of my staff took place on September 19, 2002.
FACTS:
The subject merchandise, “Pro-Jet Cyan 1 Press Paste,” (“Cyan 1”) is an ink jet product is a sulfonated copper phthalocyanine dye-based ink jet product for use in aqueous ink jet printing systems. Aqueous ink jet systems require specific ink properties to be present for the machinery to work optimally and for the ink and substrate to bond properly. Ink jet ink is distinguishable from traditional ink by its purity. It cannot contain extraneous material that may clog the fine printhead nozzles of an ink jet printer.
“Cyan 1” is a mixture of an anionic water-soluble dye in an aqueous vehicle. No binder is present because after the dye mixture penetrates ink jet media (plain paper or special media), elements present in the mixture cause it to “lock” into plain paper or bond to special media by interacting with the chemical qualities of that substrate.
The chemical composition of “Cyan 1” was designed by the importer for tinctorial brightness, light fastness and high water fastness on both plain paper and special media. Its has a high degree of water and glycol solubility and thermal stability.
“Cyan 1” is imported in a concentrated paste form called “press paste.” The paste is theoretically useable in an ink jet cartridge upon dilution with water. However, after importation, “Cyan 1” is subject to dilution, filtration, and pH balancing to improve water-fastness. This product is sold only to one original equipment manufacturer of ink jet cartridges who customizes the product with additives.
ISSUE:
Whether “Cyan 1” is a preparation based on a dye of heading 3204,
HTSUS, or a printing ink of heading 3215, HTSUS.
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods
shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied.
In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) may be utilized. ENs, though not dispositive or legally binding, provide commentary on the scope of each heading of the HTSUS, and are the official interpretation of the Harmonized System at the international level. Customs believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The HTSUS provisions under consideration are as follows:
3204 Synthetic organic coloring matter, whether or not chemically defined; preparations as specified in note 3 to this chapter based on synthetic organic coloring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined:
Synthetic organic coloring matter and preparations based thereon as specified in note 3 to this chapter:
3204.14 Direct Dyes and preparations based thereon:
3204.14.30 Other
* * *
3215 Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid:
Printing ink:
3215.19.00 Other
In HQ 965614, dated September 30, 2002, Customs classified a similar product, “Pro Jet Cyan 2 Stage” (“Cyan 2”), as a preparation based on a direct dye in subheading 3204.14.30, HTSUS. “Cyan 2” is a “stage,” which means that it does not contain at importation certain additives required for the various ink jet applications and for the specific needs of different consumers. “Cyan 1” is similar to “Cyan 2,” but “Cyan 1” is not a stage. Like “Cyan 2,” “Cyan 1” is requires post-importation processing. Thus, we find the analysis of “Cyan 2” applicable to “Cyan 1.” Therefore, the LAW AND ANALYSIS section of HQ 965614 is hereby incorporated by reference.
HOLDING:
“Pro-Jet Cyan 1 Press Paste” is classifiable in subheading 3204.14.00,
HTSUS, which provides for, “Synthetic organic coloring matter, whether or not chemically defined; preparations as specified in note 3 to this chapter based on synthetic organic coloring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined: synthetic organic coloring matter and preparations based thereon as specified in note 3 to this chapter: direct dyes and preparations based thereon: other.”
Sincerely,
Myles B. Harmon, Acting Director
Commercial Rulings Division