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 DUO Kit from Taiwan
Dear Ms. McCray:
In your letter dated May 10, 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 DUO Kit, item# 8062. The sample includes the following two items:
The sample kit is packaged for retail sale, and you have stated that nothing will be added to the kit after importation.
The Tissue-TekAutoWrite Duo Ink Cartridge is used as a replacement cartridge in a Tissue-Tek AutoWrite inkjet printer. You have stated that the Tissue-Tek AutoWrite Duo Service Station performs various functions within the printer, including cleaning the ink distribution components and absorbing excess ink.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3. GRI 3(a) states in part that when two or more headings each refer to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good.
The Tissue- Tek AutoWrite DUO Kit consists of at least two different articles that are, prima facie, classifiable in different subheadings. It consists of articles put up together to carry out a specific activity (i.e., replacing parts in a printer). Finally, the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the kit in question is within the term "goods put up in sets for retail sale." GRI 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to 3(a), are to be classified as if they consisted of the component which gives them their essential character. Inasmuch as no essential character can be determined, GRI 3(b) does not apply. GRI 3(c) says that, if neither GRI 3(a) nor GRI 3(b) applies, merchandise shall be classified in the heading which occurs last in numerical order among those equally meriting consideration. After reviewing your submission, our office is of the opinion that the Tissue-TekAutoWrite Duo Ink Cartridge and the Tissue-Tek AutoWrite Duo Service Station merit equal consideration. In this case, both items fall under the same heading, i.e., heading 8443, HTSUS. The Ink Cartridge is classified in subheading 8443.99.2510, HTSUS, and the Service Station is classified in subheading 8443.99.2550, HTSUS.
GRI 6 states in part that merchandise is to be classified at the subheading level according to the chapter notes and GRIs. Applying GRI 3(b) at the subheading level, neither the ink cartridge nor the Service Station can be said to impart the essential character to the set. By application of GRI 3(c), the Tissue- Tek AutoWrite DUO Kit, item# 8062, is classified in the subheading which occurs last in numerical order.
Therefore, by application of GRI 3(c) and GRI 6, the applicable subheading for the Tissue- Tek AutoWrite DUO Kit, item# 8062, will be 8443.99.2550, HTSUS, which provides for printing machineryparts: Parts and accessories: Other: Parts and accessories of printers: Other: Other. 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