CLA-2-39:S:N:N3G:221 866810
Mr. Bong Sik Park
Tokyo Printing Ink Corp., U.S.A.
129 West Victoria Street
Long Beach, CA 90805
RE: The tariff classification of plastic bottles and cartridges
and paper tubes or containers for copier machines from Japan,
Korea and Taiwan.
Dear Mr. Park:
In your letter dated August 20, 1991, you requested a tariff
classification ruling.
The plastic bottles and cartridges and the paper tubes will
be imported empty. After importation they will be sold both
empty and filled with toner. Those products sold empty will
later be filled with toner. The filled cartridges and tubes will
be installed into photocopy machines, and will release toner as
the machine is used. The bottles are used with copy machines
that accept toner directly. The contents of the bottles are
emptied into the machine; the bottle itself is never installed
into the machine. The bottles will be imported with caps; the
cartridges and tubes with seals and caps. One type of cartridge
also contains a gear. The bottles, cartridges and tubes are
meant to be discarded after one time use.
The applicable subheading for the plastic bottles will be
3923.30.0090, Harmonized Tariff Schedule of the United States
(HTS), which provides for articles for the conveyance or packing
of goods, of plastics, carboys, bottles, flasks and similar
articles, other. The rate of duty will be 3 percent ad valorem.
The applicable subheading for the plastic cartridges will be
3923.90.0000, HTS, which provides for articles for the conveyance
or packing of goods, of plastics, other. The rate of duty will
be 3 percent ad valorem.
The applicable subheading for the paper tubes will be
4819.50.4020, HTS, which provides for cartons, boxes, cases, bags
and other packing containers, of paper, paperboard, cellulose
wadding or webs of cellulose fibers...other, fiber drums, cans,
tubes and similar containers. The rate of duty will be 5.3
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