CLA-2-84:OT:RR:NC:N1:106
Mr. Richard M. Wortman
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP
707 Wilshire Blvd.
Los Angeles, CA 90017
RE: The tariff classification of remanufactured inkjet print cartridges from China.
Dear Mr. Wortman:
In your letter dated November 26, 2007, on behalf Inkjet Company LLC, you requested a tariff classification ruling. You included a sample with your request. The sample is being returned as requested.
The merchandise at issue is referred to as a cartridge for a desktop inkjet printer that is designed to operate with an automated data processor (ADP). The cartridge is said to be remanufactured in China, using a manufacturer’s original equipment cartridge that has been used and recycled. In China, the cartridge is cleaned, refilled with ink and relabeled.
You suggest that the remanufactured cartridges would be correctly classified as parts and accessories…suitable for use solely or principally with machines of headings 8469 to 8472: parts and accessories of the machines of heading 8471: not incorporating a cathode ray tube: other in 8473.30.5000 Harmonized Tariff Schedule of the United States (HTSUS). This is not correct as the inkjet desktop printers these cartridges are to be used in are not properly classified in HTS 8469 to 8472 of the HTS.
The applicable subheading for the remanufactured inkjet printer cartridges will be 8443.99.2510, HTSUS, which provides for printing machinery…other printers…; parts and accessories thereof: parts and accessories: other: parts and accessories of printers: other: ink cartridges. The general rate of duty will be free.
For your information, there is an ITC General Exclusion Order on the importation of ink cartridges and components. The order is the General Exclusion Order issued in response to ITC Investigation No. 337-TA-565 on certain ink cartridges and components thereof. The determination as to whether the Inkjet Company LLC remanufactured inkjet cartridges are subject to ITC General Exclusion Order No. 337-TA-565 will be made independently of the tariff classification ruling. In order to obtain a ruling as to whether the General Exclusion Order applies to your inkjet cartridges, you should submit a ruling request with a sample of the cartridges to the following office: Customs and Border Protection, Intellectual Property Rights Branch, Office of Regulations and Rulings, 1300 Pennsylvania Ave., N.W., Mint Annex, Washington, DC 20229.
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