NY 860993
Mar 14 1991
CLA-2-32:S:N:N1:236 860993
Mr. Dennis Heck
Ernst and Young
515 South Flower Street
Los Angeles, CA 90071
RE: The tariff classification of the "Epson S020003 Ink
Cartridge" from Japan.
Dear Mr. Heck:
In your letter dated February 22, 1991, on behalf of your
client Epson America, Inc., you requested a tariff classification
ruling.
The prospective import is a plastic cartridge containing ink
(pigment, binder, solvent, and additives) that is to be inserted
into the side of the EPI-4000 desktop computer ink jet printer.
This ink is not a photographic toner. The cartridge has no
moving parts; it is not a part of the desktop computer.
The applicable subheading for the Epson S020003 Ink
Cartridge will be 3215.11.0060, Harmonized Tariff Schedule of the
United States (HTS), which provides for other black printing
inks. The rate of duty will be 1.8 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