CLA-2 CO:R:C:M 089260 MBR
Mr. John Baggerman
EXCO Corporation
500 Fifth Avenue, Suite 1848
New York, N.Y. 10110-0110
RE: "Laser Printer Toner Cartridge" For Use With Automatic Data
Processing System Laser Printers; GRI 3(b); Section XVI
Legal Note 2(b); Parts of ADP Units
Dear Mr. Baggerman:
This is in reply to your letter of April 30, 1991,
requesting classification of the "Laser Printer Toner Cartridge,"
imported from Japan, under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA).
FACTS:
The merchandise under consideration is a "Laser Printer
Toner Cartridge" assembly for use with automatic data processing
(ADP) system laser printers. It is commonly known as the Canon
LBP EP-Cartridge Photosensitive Drum Developer/Cleaner Assembly
(as described in NY 884182, dated June 14, 1991). This unit is
composed of a photosensitive drum, black toner powder, a corona
unit, a developer unit, and a cleaner blade.
You state that this type of "Laser Printer Toner Cartridge"
is exclusively manufactured by the Canon Corporation, although it
is sometimes packaged under the names of corporations such as
"Hewlett Packard," "Wang," "Qume," and others.
ISSUE:
What is the classification of "Laser Printer Toner
Cartridges" for use with ADP system laser printers, under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA)?
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LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) to the HTSUSA
govern the classification of goods in the tariff schedule. GRI 1
states, in pertinent part:
...classification shall be determined according to the terms
of the headings and any relative section or chapter notes...
The instant merchandise is prima facie classifiable under
the following headings/subheadings:
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:
8473.30.40 Parts and accessories of the machines of headings
8471: Not incorporating a cathode ray tube.
* * * * * * * * * * * * *
3707 Chemical preparations for photographic uses...
3707.90.30 Other: Chemical preparations for photographic
uses.
GRI 3(b) provides direction here:
3. When, by application of rule 2(b) or for any other
reason, goods are, prima facie, classifiable under two
or more headings, classification shall be effected as
follows:
(b) Mixtures, composite goods consisting of different
materials or made up of different components, and
goods put up in sets for retail sale, which cannot
be classified by reference to 3(a), shall be
classified as if they consisted of the material or
component which gives them their essential
character, insofar as this criterion is
applicable.
This Laser Printer Toner Cartridge is composed of a
photosensitive drum, a corona unit, a developer unit, a cleaner
blade, and black toner powder. We find that the black toner
powder does not impart the essential character of this entire
assembly.
Therefore, we turn to Section XVI, Legal Note 2(b) regarding
the classification of parts of machines. This Legal Note states:
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2. Subject 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, 8546
or 8547) are to be classified according to the
following rules:
(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.
The instant merchandise is designed for use exclusively with
laser printers for ADP systems. Laser printers for ADP systems
are classifiable in subheading 8471.92.65, HTSUSA. Therefore, we
find that the instant "Laser Printer Toner Cartridges" are
suitable for use solely or principally with a particular kind of
machine, or with a number of machines of the same heading."
See NY 884182, dated June 14, 1991, for a similar holding
regarding similar merchandise.
HOLDING:
The instant Canon "Laser Printer Toner Cartridges," designed
for use with ADP system laser printers, are classifiable in
subheading 8473.30.40, HTSUSA, 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: Parts and accessories of the machines of headings
8471: Not incorporating a cathode ray tube." This type of "Laser
Printer Toner Cartridge" is exclusively manufactured by the Canon
Corporation, although it is sometimes packaged under the names of
corporations such as "Hewlett Packard," "Wang," "Qume," and
others. The rate of duty is Free.
Sincerely,
John Durant, Director
Commercial Rulings Division