CLA-2-84:OT:RR:NC:N1:106

Mr. David M. Murphy
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP
399 Park Ave
New York, NY 10022-4877

RE: The tariff classification of ink cartridges from the Netherlands.

Dear Mr. Murphy:

In your letter dated November 6, 2007 on behalf Oce North America, you requested a tariff classification ruling. You included a photograph and detailed description of the item. The merchandise at issue is referred to as a “Toner Pearls”® cartridge for an Oce Colorware 600 inkjet printer. The cartridges are imported filled and are not designed for reuse. Each cartridge contains one of four colors: cyan, yellow, magenta and black and can only be used in the Oce Colorware 600 inkjet printer due to their design and the installed smart chip. Each cartridge contains solid spherical beads of ink which are dispensed from the cartridge, heated to become viscous and transported to a printer head which is an integral part of the printer.

The applicable subheading for the “Toner Pearls”® cartridge will be 8443.99.2510, Harmonized Tariff Schedule of the United States (HTSUS), which provides for printing machinery…parts and accessories thereof: parts and accessories: other: other: ink cartridges. 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 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