CLA-2-84:OT:RR:NC:N1:106
Mr. Herbert Kline
Fluent Tech Company, Ltd.
c/o HDK Sales
281 Winter St.
Suite 320
Waltham, MA 02451
RE: The tariff classification of facsimile machine replacement ribbons and cartridges from China.
Dear Mr. Kline:
In your letter dated January 5, 2009, you requested a tariff classification ruling. Samples of the products were included and are being returned.
Five items were submitted for classification. All of the items are designed to be used in facsimile machines which are not capable of connection to an automated data processor or network. Each of the submitted samples includes a supply of facsimile ribbon, approximately 11 inches in width, designed for heat transfer printing.
Item 781-931consists of a supply of heat transfer facsimile ribbon that is wound around a supply spool of plastic which has a gear at one end that will engage with the facsimile machine component when installed. This item also includes a plastic take-up spool which also has a gear at one end.
Items 781-411 and 514-639 are both cartridge type replacement ribbons for facsimile machines. The rolls of heat transfer film are permanently integrated into a plastic structure which is designed so that the user can exchange cartridges in a simple operation. The cartridge has a feed and take-up roll built in and has gears at the ends of the rolls that will engage with the machine while in use.
The applicable subheading for the heat transfer facsimile ribbon item 781-931 will be 8443.99.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for printing machinery…and facsimile machines, whether or not combined; parts and accessories thereof: parts and accessories: other: parts and accessories of facsimile machines: parts of facsimile machines specified in additional U.S. note 3 to this chapter. The rate of duty will be free. The applicable subheading for items 781-411 and 514-639 will be 8443.99.3500, HTSUS, which provides for printing machinery…and facsimile machines, whether or not combined; parts and accessories thereof: parts and accessories: other: parts and accessories of facsimile machines: other. The rate of duty will be free.
Item 578-314 and 775-161consist of replacement heat transfer film on rolls for facsimile machines. The product consists of consists of two cylindrical rolls, one of which is the supply roll with film and one of which is the empty take-up roll. Both rolls consist of a hard cardboard tube with no gears or other mechanical attachments. The rolls of film measure approximately 220 millimeters in width. Both rolls have a slit in the cardboard at each side where they will be attached to the gears in the facsimile machine. Only after attachment to gears of the machine will they be functional.
The applicable subheading for the replacement film rolls for fax machines will be 3702.44.0160, HTSUS, which provides for photographic film in rolls, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitized, unexposed: other film, without perforations, of a width exceeding 105 mm: of a width exceeding 105 mm but not exceeding 610 mm: other. The duty rate will be 3.7 percent ad valorem.
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