CLA-2-84:OT:RR:NC:N1:106
Mr. Tom Boivin
Director of Distribution
Roland DGA Corporation
15363 Barranca Parkway
Irvine, CA 92618-2216
RE: The tariff classification of ink cartridges, cleaning cartridges and maintenance cartridges for inkjet printers from Japan.
Dear Mr. Boivin:
In your letter dated October 18, 2007, you requested a tariff classification ruling. You included descriptive literature and specifications for the items in question.
The merchandise at issue are referred to as ink cartridges which differ only in the color of inks they contain (Black model AI-BK, Cyan model AI-CY, Light Cyan model AI-LC, Light Magenta model AI-LM, Magenta model AI-MG and Yellow model AI-YE) . Additionally, two other models of cartridges are included in your request. These are a cleaning cartridge (model AI-CL) and a maintenance cartridge (model AI-ML). All of these cartridges are said to be solely for use in the Roland Advanced Jet series of inkjet printers, AJ-1000 and AJ-740. You state that the cartridges are imported filled with the ink or chemicals as appropriate to that model and are not refillable.
You suggest that all of the cartridges described would be correctly classified as ink cartridges in 8443.99.2010 Harmonized Tariff Schedule of the United States (HTSUS). This is not completely correct as only six styles of the cartridges (AI-BK, AI-CY, AI-LC, AI-LM, AI-MG and AI-YE) actually contain ink. Although the other two models in question (AI-CL and AI-ML) may be of the same construction, they contain an aqueous clear liquid (dipropylene glycol mono-methyl ether combined with “proprietary organic materials”) which is not an ink but a cleaning solution. Their use is also different in that they are only installed in the printer for the purpose of complete cleaning in the case of AI-CL, and maintenance cleaning in the case of AI-ML and are not capable of printing as intended. They should be considered as accessories solely for use with the model AJ-1000 and AJ-740 printers.
The applicable subheading for the ink cartridges, models AI-BK, AI-CY, AI-LC, AI-LM, AI-MG and AI-YE, will be 8443.99.2010, HTSUS, which provides for printing machinery…; other printers,…; parts and accessories thereof: parts and accessories: other: parts and accessories of printers: parts of printer units of subheading 8443.32.10…: ink cartridges. The general rate of duty will be free.
The applicable subheading for the cleaning and maintenance cartridges, models AI-CL and AI-ML will be 8443.99.2050, HTSUS, which provides for printing machinery…; other printers,…; parts and accessories thereof: parts and accessories: other: parts and accessories of printers: parts of printer units of subheading 8443.32.10…: 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/.
This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which is administered by the U.S. Environmental Protection Agency. That office may be contacted at 401 M Street, S.W., Washington, D.C. 20460, telephone number (202) 554-1404, or EPA Region II at (212) 637-3526.
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 Mark Palasek at 646-733-3013.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division