CLA-2-96:S:N:N1:110 887235

Ms. Barbara Blackler
Nissei Sangyo America, Ltd.
100 Lowder Brook Drive, Suite 2400
Westwood, MA 02090-1124

RE: The tariff classification of Ink film ribbons from Japan

Dear Ms. Blackler:

In your letter dated June 11, 1993, you requested a tariff classification ruling. The merchandise under consideration involves a model SB size ink film ribbon that is designed for use with a dye-sublimation color printer. The color printer is ideal for desktop color applications such as proofing color publications, electronic photography and scientific and medical imaging.

The four color ink film ribbon is constructed of a polyvinyl chloride base film and is wound around a core spool. The ribbons are approximately 12 1/2 inches in length, and come in such colors as black, yellow, cyan, and magenta. The dye-sublimation printer passes plastic ink film coated with cyan, magenta, yellow and black ink dye across its print head containing 3,584 heating elements. This ink goes from solid to gaseous form when heated. These ribbons in their imported condition, are inked and otherwise prepared to give impressions.

The applicable subheading for the ink film ribbons will be 9612.10.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges. The rate of duty will be 9 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