CLA-2 RR:CR:GC 966222 AML
Mr. Carl Soller
Soller, Shayne & Horn
46 Trinity Place
New York, NY 10006
RE: Modification of HQ 963301; Hewlett Packard 51649A printer
cartridge
Dear Mr. Soller:
This is in reference to Headquarters Ruling Letter (“HQ”) 963301, dated June 14, 2001, which decided protest 0712-99-100120, filed by you on behalf of Access Data, Inc., concerning the classification of printer cartridges under subheading 3707.90.32, Harmonized Tariff Schedule of the United States (“HTSUS”), which provides for other chemical preparations for photographic uses. We have reconsidered HQ 963301 and have concluded that certain language needs to be modified. This ruling serves that purpose. It has no effect on the classification determination made in HQ 963301 (see below).
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625 (c)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat. 2057), notice of the proposed modification of HQ 963301 was published on February 25, 2004, in Vol. 38, No. 9 of the Customs Bulletin. No comments were received in response to this notice.
FACTS:
We described the articles in HQ 963301 as follows:
The articles are Hewlett Packard 51649A printer cartridges to be used in ink jet printers in conjunction with automatic data processing machines. A broker for the importer entered the articles under subheading 9801.00.1043, HTSUS, which provides for products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, articles provided for in headings 8469, 8470, 8471, 8472 or 8473. When the broker did not timely respond to either the CF 28 or CF 29 requesting a drawback affidavit and proposing a rate advance, respectively, Customs classified the articles under heading 3707, HTSUS, as other chemical preparations for photographic uses. The importer subsequently filed a corrected entry summary (CF 7501) which indicated classification under subheading 8473.30.30, HTSUS, which provides for parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8469 to 8472: other parts for printers, specified in additional U.S. note 2 to chapter 84.
ISSUE:
Whether the printer cartridges are classifiable under subheading 3707.90.3290, HTSUS, which provides for other chemical preparations for photographic uses; or under subheading 8473.30.30, HTSUS, as parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8469 to 8472: other parts for printers, specified in Additional U.S. Note 2 to Chapter 84?
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.
The HTSUS provisions under consideration are as follows:
3707 Chemical preparations for photographic uses (other than varnishes, glues,
adhesives and similar preparations); unmixed products for photographic uses, put
up in measured portions or put up for retail sale in a form ready for use:
3707.90 Other:
Chemical preparations for photographic uses:
3707.90.32 Other.
* * *
8473 Parts and accessories (other than covers, carrying cases and the like) suitable for
use solely or principally with machines of headings 8469 to 8472:
Parts:
8473.30 Parts and accessories of the machines of
heading 8471:
8473.30.30 Other parts for printers, specified in additional
U.S. note 2 to this chapter.
When interpreting and implementing the HTSUS, the Explanatory Notes (“ENs”) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. Customs believes the ENs should always be consulted. See, T.D. 89-90, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
Note 2 to Chapter 37 provides that “the word ‘photographic’ relates to the process by which visible images are formed, directly or indirectly, by the action of light or other forms of radiation on photosensitive surfaces.” Grolier’s Encyclopedia (Grolier Electronic Publishing, 1994)(hereinafter “Grolier’s”), under the heading “photography” elaborates:
The fundamental physical principle of photography is that light falling briefly on the grains of certain insoluble silver salts (silver chloride, bromide, or iodide) produces small, invisible changes in the grains. When placed in certain chemical solutions known as developers, the affected grains are converted into a black form of silver.
The ink jet printer cartridges do not form visible images “by the action of light or other forms of radiation on photosensitive surfaces,” nor is there any evidence that the ink jet cartridges contain “grains of certain insoluble silver salts.” Under the heading “printer, computer,” Grolier’s provides that “a printer is a computer output device that records information on paper.” An ink jet printer “fire[s] small bursts of ink at the paper.” As such, the ink jet cartridge is not classifiable as a chemical preparation for photographic use.
The ink jet printer, an electronic machine used in conjunction with an automatic data processing machine (the ink jet cartridges of which are subject of the protest) is clearly classifiable in Chapter 84, which provides for, inter alia, machinery and mechanical appliances; parts thereof. The ink jet cartridge is an integral part of the printer.
Section XVI (in which Chapter 84 is found), note 2, HTSUS, states that:
[s]ubject to note 1 to this section, note 1 to chapter 84
and to note 1 to chapter 85, parts of machines (not being
parts of the articles of heading 8484, 8544, 8545, 8546 or
8547) are to be classified according to the following
rules:
(a) Parts which are goods included in any of the headings
of chapters 84 and 85 (other than headings 8485 and
8548) are in all cases to be classified in their
respective headings;
(b) Other parts, if suitable for use solely or principally
with a particular kind of machine, or with a number of
machines of the same heading (including a machine of
heading 8479 or 8543) are to be classified with the
machines of that kind. However, parts which are equally
suitable for use principally with the goods of headings
8517 and 8525 to 8528 are to be classified in heading
8517;
(c) All other parts are to be classified in heading 8485 or
8548.
Subject to certain exceptions not relevant here, goods that are identifiable parts of machines or apparatus of Chapter 84 or Chapter 85 are classifiable in accordance with Section XVI, Note 2, HTSUS. Nidec Corporation v. United States, 861 F. Supp. 136, aff'd, 68 F. 3d 1333 (1995). Parts, which are goods included in any of the headings of Chapters 84 and 85, are in all cases to be classified in their respective headings. See Note 2(a). Other parts, if suitable for use solely or principally with a particular machine, or with a number of machines of the same heading, are to be classified with the machines of that kind. See Note 2(b).
Ink jet printers for use with automatic data processing machines are classifiable under heading 8471, HTSUS. See, e.g., HQ 964347, dated March 15, 2001; HQ 962479, dated March 12, 2001; NY C86223, dated April 13, 1998; and NY C80900, dated October 21, 1997.
Thus, in accordance with the above-referenced section and chapter notes, the ink jet cartridges, which constitute an integral part of the printers, are classifiable as parts of the printers under subheading 8473.30.30, HTSUS.
As indicated above, this ruling has no effect on the entries which were the subject of Protest 0712-99-100120, as Customs no longer has jurisdiction over those entries. See San Francisco Newspaper Printing Co. v. United States, 620 F. Supp. 738 (CIT 1985).
HOLDING:
The Hewlett Packard 51649A printer cartridges are classifiable under subheading 8473.30.30, HTSUS, as parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8469 to 8472: other parts for printers, specified in additional U.S. note 2 to Chapter 84.
EFFECT ON OTHER RULINGS:
HQ 963301 is hereby modified. In accordance with 19 U.S.C. §1625(c), this ruling will become effective sixty (60) days after its publication in the Customs Bulletin.
Sincerely,
Myles B. Harmon, Director
Commercial Rulings Division