CLA-2-85:S:N:N3:113 805826 JTS
Mr. John Hanson
Epson America, Inc.
20770 Madrona Ave.
Torrance, CA 90503-3777
RE: The tariff classification of a color upgrade kit from Japan
Dear Mr. Hanson:
In your letter dated December 28, 1994, you requested a
tariff classification ruling.
The merchandise is a color upgrade kit for an ADP computer
printer, item number C832081. The kit contains a motor with an
output of 2 Watts, a software driver disk, and a color ribbon.
The product is specifically designed to enable a particular model
of Epson printer to print in color. The motor, disk, and ribbon
are packaged together for retail sale. In our opinion, the kit
is a collection of items rather than a set for classification
purposes; therefore, the three items will be treated
individually.
The applicable subheading for the motor will be
8501.10.4060, Harmonized Tariff Schedule of the United States
(HTS), which provides for electric motors and generators, motors
of an output not exceeding 37.5 W, of under 18.65 W, other, DC,
other. The rate of duty will be 6.2 percent ad valorem.
The applicable subheading for the disk will be 8524.90.4090,
Harmonized Tariff Schedule of the United States (HTS), which
provides for records, tapes and other recorded media for sound or
other similarly recorded phenomena ... other, other, other. The
rate of duty will be 7.8 cents per square meter of recording
surface.
The applicable subheading for the ribbon will be
9612.10.1010, Harmonized Tariff Schedule of the United States
(HTS), which provides for typewriter or similar ribbons, inked or
otherwise prepared for giving impressions ... ribbons, measuring
less than 30 mm. in width, permanently put up in plastic or metal
cartridges (whether or not containing spools) of a kind used in
typewriters, automatic data processing or other machines, woven,
of man-made fibers. The rate of duty will be 3.8 percent ad
valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport