CLA-2-84:OT:RR:E:NC:N1:106
Mr. Jose Bonilla
Canon USA, Inc.
One Canon Plaza
Lake Success, NY 11042
RE: The tariff classification of printer ink cartridges from Japan.
Dear Mr. Bonilla:
In your letter dated December 22, 2008 you requested a tariff classification ruling. You submitted descriptions and photos with your request.
The subjects of the request are four ink cartridges which are used with specific Canon ink jet printers. The printers are all capable of connection to an automatic data processor (ADP) or network. The first three cartridges, models BCI-3e, CLI-8 and BCI -21 are of plastic and are designed to hold a supply of ink. They are installed by the user into a receptacle portion of specific printer models which is specifically designed to receive the cartridge as needed. None of these three cartridge models includes a print head. All three contain ink in their chambers, have an ink inducing element which allows for the ink’s release, a sponge and a cover with an air vent. Besides ink color, the major difference between these three cartridges is that the BCI-21 is installed directly into the print head. The BCI-3e and CLI-8 are not directly attached to the print head. Some printer models for which these three cartridges are compatible are only capable of printing while others have multi-functions such as printing, copying and fax transmission.
The fourth ink cartridge, model BC-23, is designed to be installed by the user into the proper receptacle on Canon’s single function, ink jet printer, model BJC-5000. This plastic cartridge is also composed of a tank containing ink, an ink inducing element, a cap, and a cover with an air vent. It also has a printer head attached and an electronic chip to communicate with the printer for the proper release of ink directly onto the medium through the incorporated printer head.
The applicable subheading for the cartridge models BCI-3e, CLI-8 and BCI -21 will be 8443.99.5011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for printing machinery…; other printers,…parts and accessories thereof: parts and accessories: other: other: for the goods of subheading 8443.31: ink cartridges. The rate of duty will be free. The applicable subheading for the ink cartridge model BC-23 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 specified in additional U.S. note 3 to this chapter. The 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