CLA-2-32:RR:NC:2:236 C83753
Ms. Laura Denny
CBT International, Inc.
110 West Ocean Blvd. Suite 728
Long Beach, California 90802
RE: The tariff classification of Inkjet "Techjet Color GT" cartridges, Item
Nos. IJ-2055BK (Black), IJ-2055C (Cyan), IJ-2055M (Magenta), IJ-2055Y (Yellow)
and IJC-2B (Black) from Japan
Dear Ms. Denny:
In your letter dated January 23, 1998, on behalf of your client Calcomp,
Inc., you requested a tariff classification ruling.
The samples submitted "Techjet Color GT" cartridge, Item Nos. IJ-2055BK
(Black), IJ-2055C (Cyan), IJ-2055M (Magenta) and IJ-2055Y (Yellow) are inkjet
cartridges containing ink and a sponge. The cartridges are designed to be
inserted into a Techjet Color GT plotter. The cartridges have no moving parts;
they are not a part of the plotter. The essential character of each inkjet
cartridge is imparted by the ink, contained therein.
The applicable subheading for the "Techjet Color GT" cartridges, Item Nos
IJ-2055BK (Black), IJ-2055C (Cyan), IJ-2055M (Magenta), IJ-2055Y (Yellow) will
be 3215.90.5000 , Harmonized Tariff Schedule of the United States, which
provides for Printing ink writing or drawing ink and other inks, whether or not
concentrated or solid: Other: Other. The rate of duty will be 1.8 percent ad
valorem.
You also submit Techjet IJC-2B (Black), a plastic inkjet cartridge
containing ink, which is also designed with an electronic device and is used in
the Techjet Designer 720 Plotter. Merchandise that is similar in nature to this
is the subject of an appeal before the U.S. Court of Appeals for the Federal
Circuit in Hewlett-Packard vs U.S. (No.93-01-00058). Because the issues before
the court appear to be similar to those raised in the classification of this
cartridge, under 19 C.F.R. ยง177.7(b), we cannot issue a ruling concerning this
cartridge until the appeal is resolved.
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
V. Gualario at 212-466-5744.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division