CLA-2-84:OT:RR:NC:N1:118
Tammy McCray
Sakura Finetek USA, Inc.
1750 W. 214th Street Torrance, CA 90501
RE: The tariff classification of a Tissue-Tek AutoWrite Ink Cartridge Kit from the Netherlands
Dear Ms. McCray:
In your letter dated May 9, 2024, you requested a tariff classification ruling. The sample you submitted will be returned to you as requested.
The merchandise under consideration is identified as a Tissue-Tek AutoWrite Ink Cartridge Kit, item# 8051. The sample includes the following three items:
The sample kit is packaged for retail sale, and you have stated that nothing will be added to the kit after importation.
The Ink Cartridge 280ml is used as a replacement cartridge in a Tissue-Tek AutoWrite inkjet printer, and the twenty-five Cleaning Foam Swabs are used to clean the print head on the printer. The Sealing Device seals the print head closed in order for the printer's pump to draw ink into the print head reservoir.
The Tissue-Tek AutoWrite Ink Cartridge Kit is imported in a single retail package that contains articles that are classifiable under different headings of the tariff. General Rule of Interpretation (GRI) 3 applies when goods are put up for sale collectively and are classifiable under two or more headings of the tariff. GRI 3(b) covers goods put up in sets for retail sale. The Explanatory Notes represent the official interpretation of the Harmonized Tariff Schedule (HTS) at the international level. Explanatory Note X to GRI 3(b) defines "goods put up in sets for retail sale". Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products put up together to meet a particular need or carry out a specific activity, and (c) are put up in a manner suitable for sale directly to users without repacking. The subject articles in the instant set, in our opinion, meet the criteria for sets as the terms are defined in the cited Explanatory Note. Therefore, for the purposes of the HTS, the merchandise constitutes a set. Having determined that the items constitute a set for tariff classification purposes, we must decide the essential character. According to the Explanatory Note to GRI 3(b), essential character may be determined by the nature of the material or component, its bulk, quantity, weight, or value, or by the role of the constituent material in relation to the use of the goods. In this case, we find that the Ink Cartridge imparts the essential character of the imported set.
The applicable classification subheading for the Tissue-Tek AutoWrite Ink Cartridge Kit, item# 8051, will be 8443.99.2510, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Printing machineryother printersandparts: Parts: Other: Partsof printers: Parts of printer units: Other: Ink cartridges. 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Anthony Grossi at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division