CLA-2-84:RR:NC:1:110 J83161
Mr. Stephen W. Marlow
FedEx Trade Networks
Transport & Brokerage, Inc.
205 West Service Road
Champlain, NY 12919
RE: The tariff classification of paper rolls and inked ribbon cartridge from Canada and a head-cleaning card from the United States.
Dear Mr. Marlow:
In your letter dated March 31, 2003 on behalf of your client A.T.S. Inc., you requested a tariff classification ruling.
The merchandise under consideration is described as “Kit 31” in your ruling request literature. A sample of this item was submitted with your ruling request and will be returned to you. “Kit 31” is a package that contains 12 paper rolls, 1 inked ribbon cartridge and 1 swipe head-cleaning card. The paper rolls are approximately 7 cm wide and are rolled on a 2 cm plastic cylinder. The technical information on the paper rolls, as stated in your letter, are as follows: Bond/tablet, Basic weight 15 lbs., Caliper Average 3.0, Smoothness F.S. 180, Average Opacity 80, Average Brightness 84 and Moisture 5%, Bond paper no coating. The ink cartridge is a plastic housing measuring approximately 7½” wide by 2” deep and is ¾” high. Two arms extending outward 1½” from both ends support the inked ribbon. A take up reel is provided on one end of the housing and is used to take up the slack in the ribbon after installation. Within the plastic housing is an inked woven nylon ribbon measuring approximately ½” wide. The ribbon is of man made fiber and inked with black ink. The plastic cartridges appear to be of a kind designed to be placed into typewriters, automatic data processing or other machines and remain in these machines until the ink is exhausted. The swipe head-cleaning card measures approximately 3½” x 2” and is a pre-saturated, disposable card that is designed to remove dirt, magnetic oxides, oils, lotions and other contaminants from all types of concealed magnetic, photo and optic sensors. This card can be used on all types of reader mechanisms (i.e. ATM/POS Terminals, petroleum pump, time badge, slot/vending, optical/barcode and smart card readers).
In your previous request you suggest that “Kit 31” be classified as a kit. However, “Kit 31” does not meet Rule 3 (b) of the Explanatory Notes (EN’s), General Rules for the Interpretation of the Harmonized System. The EN’s, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States at the international level, state in note (X) to rule 3 (b) that the terms “goods put up in sets for retail sale” means goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repackaging. In this instance, the set criteria is not met since the items in this package are not put up together to meet one particular need or carry out one specific activity. The paper rolls and ink cartridge are supplies for printers, the cleaning card is for cleaning all types of concealed magnetic, photo and optic sensors on all types of reader mechanisms. Therefore, the combination of components in this package is not classifiable as a set, and each item is classified individually.
The applicable subheading for the paper rolls will be 4802.55.7040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Uncoated paper and paperboard…in rolls or rectangular…hand-made paper and paperboard: Other paper and paperboard, not containing fibers obtained by a mechanical or chemi-mechanical process or of which not more that 10 percent by weight of the total fiber content consists of such fibers: Weighing 40 g/m² or more but not more than 150 g/m², in rolls: Other: Other: Other.” The general rate of duty will be 0.3 percent ad valorem.
The applicable subheading for the head-cleaning card will be 8473.50.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Parts and accessories suitable for use solely or principally with machines of headings 8469 to 8472: Parts and accessories equally suitable for use with machines of two or more of the headings 8469 to 8472: Other.” The general rate of duty will be free. Since you indicated that the country of origin of the head-cleaning card is the United States, it may also be eligible for duty free treatment under the provisions of heading 9801.00, HTS, upon establishment of its origin and upon compliance with appropriate Customs Regulations.
The applicable subheading for the ribbon ink cartridge 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, whether or not on spools or in cartridges…Ribbons: Measuring less than 30 mm in width, permanently put up in plastic or metal cartridges…Woven, of man-made fibers.” The general rate of duty will be free.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Eileen S. Kaplan at 646-733-3016.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division