CLA-2-84:RR:NC:1:110

Mr. Rick Mosley
Kuehne & Nagel, Inc.
Dallas Branch
101 Wrangler Dr., Suite 201
Coppell, TX 75019

RE: The tariff classification of a fax machine cartridge from China.

Dear Mr. Mosley:

In your letter dated March 8, 2007, you requested a tariff classification ruling for your client Office Depot, Incorporated.

The merchandise under consideration is a Plain Paper Fax Cartridge and a Replacement Ribbon. Samples of the two items were submitted with your ruling request and will be returned to you. The Plain Paper Fax Cartridge is a plastic printing cartridge, which contains an 8½ inch wide thermal transfer ribbon 394 feet in length housed within a two-roller system. This cartridge consists of one take-up roller and one feeder roller that provide a continuous flow of the ink ribbon. This cartridge is specially designed for use with four specific facsimile machine models. They are the sole source of ink for the fax machine and will only work with these machines. The cartridge stays in the machine until the ribbon is fully used up. The ribbon for this cartridge is made in Japan and exported to China in a large roll where it is cut to size and assembled into the cartridge. All components for the cartridge are manufactured in China.

CBP has established that the phrase "Assembled in" is synonymous with "Made in" or "Product of" as an indicator of origin for goods produced as a result of an assembly operation and the country of origin of the article is determined to be the country of assembly. In regard to proposed marking statements, section 134.43(e), CBP Regulations (19 CFR 134.43(e)), provides: Where an article is produced as a result of an assembly operation and the country of origin of such article is determined under this chapter to be the country in which the article was finally assembled, such article may be marked, as appropriate, in a manner such as the following: (1) Assembled in (country of final assembly); (2) Assembled in (country of final assembly) from components of (name of country or countries of origin of all components); or (3) Made in, or product of, (country of final assembly). The complete assembled plain paper fax cartridge is a product of China and should be marked accordingly.

The applicable subheading for the Plain Paper Fax Cartridge will be 8443.99.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Printing machinery…copying machines and facsimile machines, whether or not combined; parts and accessories thereof: Parts and accessories: Other: Parts and accessories of facsimile machines: Other.” The general rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The Replacement Ribbon consists of two cylindrical rolls, one of which is supplied with a polyethylene terephthalate wax/resin transfer ribbon and one of which is the take-up roll. The rolls and ribbon measure approximately 8½ inches wide and feature 656 feet of ribbon on the supply roll with a plastic leader attaching the ribbon to the take-up roll. We are unable to issue a ruling on the replacement ribbon and are returning your request, and any related samples, exhibits, etc. We need additional information in order to issue a ruling. Please submit the information described below:

Chemical analysis of the thermal transfer ribbon.

Describe the process by which an image is created.

Please explain the manufacturing process of the thermal transfer ribbon in Japan and the process conducted in China.

Please provide the cost of each process.

If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section.

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 Thomas Campanelli at 646-733-3016.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division