CLA-2 RR:CR:GC 963301 AML
Port Director
U.S. Customs Service
35 West Service Road
Champlain, NY 12919
RE: Protest 0712-99-100120; Hewlett Packard 51649A printer
cartridge
Dear Port Director:
The following is our decision regarding protest 0712-99-100120, concerning your classification of printer cartridges under subheading 3707.90.32, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other chemical preparations for photographic uses.
FACTS:
The articles are Hewlett Packard 51649A printer cartridges to be used in ink jet printers in conjunction with automatic data processing machines. A broker for the importer entered the articles under subheading 9801.00.1043, HTSUS, which provides for products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, articles provided for in headings 8469, 8470, 8471, 8472 or 8473. When the broker did not timely respond to either the CF 28 or CF 29 requesting a drawback affidavit and proposing a rate advance, respectively, Customs classified the articles under heading 3707, HTSUS, as other chemical preparations for photographic uses. The importer subsequently filed a corrected entry summary (CF 7501) which indicated classification under subheading 8473.30.30, HTSUS, which provides for parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8469 to 8472: other parts for printers, specified in additional U.S. note 2 to chapter 73.
The articles were entered on September 30, 1998, and the entry was liquidated on March 12, 1999. The protest was filed on June 10, 1999.
ISSUE:
Whether the printer cartridges are classifiable under subheading 3707.90.3290, HTSUS as other chemical preparations for photographic uses; or under subheading 8473.30.30, HTSUS, as parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8469 to 8472: other parts for printers, specified in additional U.S. note 2 to Chapter 84?
LAW AND ANALYSIS:
Initially we note that the protest was timely filed (i.e., within 90 days after but not before the notice of liquidation; see 19 U.S.C. 1514 (c)(3)(A)) and the matters protested are protestable (see 1514 U.S.C. 1514 (a)(2) and (5)).
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes. If GRI 1 fails to classify the goods and if the heading and legal notes do not otherwise require, the remaining GRIs are applied, taken in order.
The HTSUS provisions under consideration are as follows:
3707 Chemical preparations for photographic uses (other than varnishes, glues,
adhesives and similar preparations); unmixed products for photographic uses, put
up in measured portions or put up for retail sale in a form ready for use:
3707.90 Other:
Chemical preparations for photographic uses:
3707.90.32 Other.
* * *
8473 Parts and accessories (other than covers, carrying cases and the like) suitable for
use solely or principally with machines of headings 8469 to 8472:
Parts:
8473.30 Parts and accessories of the machines of
heading 8471:
8473.30.30 Other parts for printers, specified in additional
U.S. note 2 to this chapter.
When interpreting and implementing the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. Customs believes the ENs should always be consulted. See, T.D. 89-90, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
General Note 2 to Chapter 37 provides that “the word ‘photographic’ relates to the process by which visible images are formed, directly or indirectly, by the action of light or other forms of radiation on photosensitive surfaces.” Grolier’s Encyclopedia (Grolier Electronic Publishing, 1994)(hereinafter “Grolier’s”), under the heading “photography” elaborates:
The fundamental physical principle of photography is that light falling briefly on the grains of certain insoluble silver salts (silver chloride, bromide, or iodide) produces small, invisible changes in the grains. When placed in certain chemical solutions known as developers, the affected grains are converted into a black form of silver.
The ink jet printer cartridges do not form visible images “by the action of light or other forms of radiation on photosensitive surfaces,” nor is there any evidence that the ink jet cartridges contain “grains of certain insoluble silver salts.” Under the heading “printer, computer,” Grolier’s provides that “a printer is a computer output device that records information on paper.” An ink jet printer “fire[s] small bursts of ink at the paper.” As such, the ink jet cartridge is not classifiable as a chemical preparation for photographic use.
The laser printer, an electronic machine used in conjunction with an automatic data processing machine (the ink jet cartridges of which are subject of the protest) is clearly classifiable in Chapter 84, which provides for, inter alia, machinery and mechanical appliances; parts thereof. The ink jet cartridge is an integral part of the printer. “Where a particular part of an article is provided for specifically, a part of that particular part is more specifically provided for as part of the part than as part of the whole.” Sturm, Ruth; Customs Law & Administration, 3rd Edition, section 54.9, p. 57 (citing C.F. Liebert v. United States, 60 Cust. Ct. 677, C.D. 3499, 287 F. Supp. 1008 (1968); Foster Wheeler Corp. v. United States, 61 Cust. Ct. 166, C.D. 3556, 290 F. Supp. 375 (1968); and Korody-Colyer Corp. v. United States, 66 Cust. Ct. 337, C.D. 4212 (1971)).
Section XVI (in which Chapter 84 is found), note 2, HTSUS, states that:
[s]ubject to note 1 to this section, note 1 to chapter 84
and to note 1 to chapter 85, parts of machines (not being
parts of the articles of heading 8484, 8544, 8545, 8546 or
8547) 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 (other than headings 8485 and
8548) 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 (including a machine of
heading 8479 or 8543) are to be classified with the
machines of that kind. 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 8485 or
8548.
Subject to certain exceptions not relevant here, goods that are identifiable parts of machines or apparatus of Chapter 84 or Chapter 85 are classifiable in accordance with Section XVI, Note 2, HTSUS. Nidec Corporation v. United States, 861 F. Supp. 136, aff'd, 68 F. 3d 1333 (1995). 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. See Note 2(a). Other parts, if suitable for use solely or principally with a particular machine, or with a number of machines of the same heading, are to be classified with the machines of that kind. See Note 2(b).
Additional U.S. Note 2 to Chapter 84 provides, in pertinent part, that:
Subheadings 8473.30.30 and 8473.30.60 cover the following parts of printers of subheading 8471.60:
* * *
(c) Laser imaging assemblies, incorporating more than one of the following: photoreceptor belt or cylinder, toner receptacle unit, toner developing unit, charge/discharge units, cleaning unit[.]
Laser printers for use with automatic data processing machines are classifiable under heading 8471, HTSUS. See, e.g., HQ 957028, dated November 16, 1994; HQ 951222, dated March 14, 1994; HQ 955018, dated January 25, 1994; and HQ 955263, dated January 19, 1994. The ink jet cartridges, which constitute an integral part of the printers, in accordance with the above-referenced section and chapter notes, are classifiable as parts of the printers under heading 8473, HTSUS.
HOLDING:
The Hewlitt Packard 51649A printer cartridges are classifiable under subheading 8473.30.30, HTSUS, as parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8469 to 8472: other parts for printers, specified in additional U.S. note 2 to Chapter 84.
The protest should be GRANTED. In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, you are to mail this decision, together with the Customs Form 19, to the protestant no later than sixty (60) days from the date of this letter. Any reliquidation of the entry or entries in accordance with the decision must be accomplished prior to mailing the decision. Sixty (60) days from the date of the decision, the Office of Regulations and Rulings will make the decision available to Customs personnel, and to the public on the Customs Home Page on the World Wide Web at www.customs.gov, by means of the Freedom of Information Act, and other methods of public distribution.
Sincerely,
John Durant, Director
Commercial Rulings Division