CLA-2-84:RR:NC:1:110 G88438
Mr. Kevin W. Stewart
The I.C.E. Co., Inc.
P.O. Box 610583
DFW Airport
Dallas, TX 75261-0583
RE: The tariff classification of ink cartridges and refill kits from Malaysia.
Dear Mr. Stewart:
In your letter dated March 1, 2001, on behalf of your client Valtron, Inc., you requested a tariff classification ruling.
The merchandise under consideration is SaintInk Corporations Ink Cartridges “T014” and “S020108,” and a Black Ink Refill Kit “HP51629.” The “T014” is a three-color ink cartridge and the “S020108” is a black ink cartridge. Samples of all three items were submitted with your ruling request and will be returned to you. Both ink cartridges are compatible ink cartridges for use in brand name printer units of automatic data processing (ADP) machines. The samples of the ink cartridges consist of small specially shaped or configured (with tabs, grooves, etc.) plastic rectangular containers with their contents. The “S020108” black ink cartridge measures approximately 2” x 1” x 1 ¼”, the “T014” color ink cartridge measures approximately 2” x 1 ½” x 1 ¼”. Each cartridge consists of the container or tank, an ink sponge (the color cartridge has three sponges), a plastic cartridge cover, an air intake plate, and ink (black for the black cartridge; cyan, magenta, and yellow for the color cartridge). These cartridges are specifically designed for use with the print head mechanism of specific brand name and model printers. Further, the printers cannot operate without ink cartridges and the original brand name cartridges are not designed for reuse. The SaintInk cartridges are sold with ink inside; they remain with the printer throughout their use, and they are the standard devices or part for providing ink to the printer. In general, a part is defined as committed for use and necessary to the operation of the machine.
The Black Ink Refill Kit “HP51629” consists of two 20ml plastic needle nose compressible syringes, measuring approximately 4” in height and 1 ½” in diameter, filled with black ink; one 3cc plastic needle nose compressible syringe, measuring approximately 4” in height and ½” in diameter; one plastic holder sink; one sponge; plastic gloves and instruction sheet. This kit is designed to refill ink jet printer cartridges. The components are packaged together in a plastic container ready for sale.
Printer units of ADP machines are classifiable in heading 8471, Harmonized Tariff Schedule of the United States (HTS), (see, e.g., New York Ruling (NY) 815407 dated October 6, 1995). However, classification of parts is determined by Legal Note 2 to Section XVI, HTS, which provides as follows:
Subject to note 1 to this section, note 1 to chapter 84 and to note 1 to chapter 85, parts of machines…are to be classified according to the following rules:
(a) Parts which are goods included in any of the headings of chapters 84 and 85…are in all cases to be classified in their respective headings;
(b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading…are to be classified with the machines of that kind or in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate. However, parts which are equally suitable for use principally with the goods of headings 8517 and 8525 to 8528 are to be classified in heading 8517;
(c) All other parts are to be classified in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate or, failing that, in heading 8485 or 8548.
Accordingly, pursuant to Note 2, Section XVI, HTS, the language of which is substantively the same as that interpreted in Mita Copystar, supra, we conclude that the cartridges are classified as other parts and accessories suitable for use solely or principally with machines of headings 8471, HTS. With regard to the refill kit, in previous rulings that concern similar sets (most notably HQ 560992 and NY C81423), Customs determined that the ink imparted the essential character of the imported set.
The applicable subheading for the SaintInk Corporations Ink Cartridge “T014” and “S020108” will be 8473.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Parts and accessories…suitable for use solely or principally with machines of headings 8469 to 8472: Parts and accessories of the machines of heading 8471: Not incorporating a cathode ray tube: Other.” The rate of duty will be free.
The applicable subheading for the SaintInk Corporations Black Ink Refill Kit “HP51629” will be 3215.90.5000, HTS, 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.
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 Eileen S. Kaplan at 212-637-7019.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division