Mr. N.F. Visconti
Kyocera Electronics, Inc.
100 Randolph Road
Somerset, N.J. 08875
RE: The tariff classification of a Toner Cartridge from Japan.
Dear Mr. Visconti:
In your letter dated October 10, 1996, you requested a tariff classification ruling.
The merchandise under consideration involves a model TK-20 toner cartridge that is designed and used with a computer printer.
The TK-20 toner cartridge is a mechanical toner cartridge, that in addition to the toner in the chamber, incorporates mechanical components such as three gear wheels, agitator
blades and rollers. The toner cartridge is approximately 11 inches in length, and 4.5 inches in width.
The three gear wheels that are attached to the end of the agitator system, become an integral and constituent part of the printer, since the gears do interplay with other gears of the printer while performing dispersion and distribution functions.
It is Customs position that toner cartridges that incorporate integral, constituent, component parts of the printer (such as agitator arms, photoreceptors, etc.) are composite goods consisting of the machine part and the toner. Composite goods are classifiable pursuant to GRI-3 (b). Goods classifiable under GRI-3 (b) "shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable." In the instant case, the role of the integral, constituent component part imparts the essential character of the good.
The applicable subheading for the model TK-20 toner cartridge will be 8473.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories of the machines of heading 8471. The rate of duty will be free.
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 Art Brodbeck at 212-466-5490.
Roger J. Silvestri