CLA-2 RR:TC:MM 958890 LTO
Port Director
Port of New York
c/o Chief, Residual Liquidation and Protest Branch
6 World Trade Center
Room 761
New York, New York 10048-0945
RE: Protest 1001-95-108250; Laser Printer Toner Cartridges; no moving parts; heading 8473; HQs 082357, 089122, 089260; Mita Copystar America v. U.S.
Dear Port Director:
The following is our decision regarding Protest 1001-95-108250, which concerns the classification of toner cartridges
under the Harmonized Tariff Schedule of the United States
(HTSUS). The subject merchandise was entered on May 15, 1995,
and the entry was liquidated on September 22, 1995. The protest
was timely filed on September 27, 1995.
FACTS:
The Model TK-2 Laser Printer Toner Cartridge is a plain
plastic container with toner powder. It is designed to fit into
a specific location in a designated laser printer, which has been
specifically designed to accommodate the cartridge. However, the
TK-2 does not have any moving parts or electrical contacts. The
TK-2 is activated by removing a seal. The toner powder flows
from the container into the fuser and developer compartments to
be used for printing. Once the seal is removed, the cartridge
cannot be removed without spilling the toner until all of the
toner has been used.
The Model TK-12 Laser Printer Toner Cartridge contains
several moving parts, including upper and lower agitators, a
toner supply roller and shutter. By facsimile received February - 2 -
21, 1996, your office has advised that it will grant the protest
regarding the TK-12.
The TK-2 (and TK-12) toner cartridges were entered under
subheading 8473.30.40, HTSUS, which provides for other parts of
automatic data processing (ADP) printers. They were classified
upon liquidation under subheading 3707.90.32, HTSUS, which
provides for other chemical preparations for photographic uses.
ISSUE:
Whether the TK-2 toner cartridges, which have no moving
parts or electrical contacts, are classifiable under subheading
8473.30.40, HTSUS, which provides for other parts of automatic
data processing (ADP) printers.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) to the HTSUS
govern the classification of goods in the tariff schedule. GRI 1
states in pertinent part that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes . . . ."
The protestant cites HQ 089122, dated November 5, 1991, for
the proposition that the TK-2 should be classified as a printer
part under subheading 8473.30, HTSUS. However, the laser printer
toner cartridges of HQ 089122, which were classified under
subheading 8473.30, HTSUS, are distinguishable from the TK-2
(though similar to the TK-12).
The cartridges of HQ 089122 are composed of a container,
toner and shaft (with vane). The shaft runs through the inside
of the container and is connected to the machine on the outside
by a vane. When the article is positioned in the printer, the
vane is turned by the machine. As the vane turns, so does the
shaft inside the cartridge, thereby providing a continuous
agitation of the toner in the cartridge. See also HQ 089260,
dated August 12, 1991 (toner cartridge with several integral,
constituent component parts, including an agitator blade, was
classified under subheading 8473.30, HTSUS).
The TK-2, on the other hand, consists of a plain plastic
container with toner powder. Unlike the toner cartridges of HQ
089122 and HQ 089260, the TK-2 does not contain any moving parts
or electrical contacts. The classification of the TK-2 is not
governed by our holdings in HQ 089122 and HQ 089260, but the U.S. - 3 -
Court of Appeals for the Federal Circuit's (CAFC) holding in Mita
Copystar America v. United States [Mita I], 21 F.3d 1079 (Fed.
Cir. 1994).
In Mita I, the CAFC affirmed the U.S. Court of International
Trade's (CIT) decision to classify toners and developers for use
in Mita's photocopy machines under subheading 3707.90.32, HTSUS,
which provides for other chemical preparations for photographic
uses. The toner at issue consisted of "two different resins,
carbon black (or, pigments, in the case of red or blue toners),
dye, and silica and/or aluminum oxide." Id. at 1080. In
operation, the toner, which is placed in the toner reservoir, "is
automatically fed into the developing unit, where it is
continuously mixed with the developer in a predetermined ratio."
Id.
Like the Mita I toners, the TK-2 does not contain any moving
parts or electrical contacts, and the cartridge "is nothing more
than a container for fuel [the toner] which must be constantly
replenished." See HQ 082357, dated November 29, 1989. Although
the TK-2 is designed to fit into a specific location in a
designated laser printer, the fact that a container may be
specially fitted does not lead to the conclusion that the
container is classifiable as a printer "part" under subheading
8473.30, HTSUS. The TK-2 is simply a container of toner, and it
is classifiable under subheading 3707.90.32, HTSUS.
Finally, we note that the classification of toner
cartridges without integral, constituent parts is presently
before the CIT in Mita Copystar America v. United States [Mita
II], Court No. 93-03-00189.
HOLDING:
The TK-2 toner cartridges are classifiable under subheading
3707.90.32, HTSUS, while the TK-12 toner cartridges are
classifiable under subheading 8473.30.40, HTSUS.
The protest should be DENIED with regard to the TK-2 toner
cartridges, but, as you have indicated, GRANTED with regard to
the TK-12 toner cartridges. In accordance with section 3A(11)(b)
of Customs Directive 099 3550-065, dated August 4, 1993, Subject:
Revised Protest Directive, this decision, together with the
Customs Form 19, should be mailed by your office to the
protestant no later than 60 days from the date of this letter.
Any reliquidation of the entry in accordance with the decision
must be accomplished prior to the mailing of the decision. Sixty
- 4 -
days from the date of the decision the Office of Regulations and
Rulings will take steps to make the decision available to Customs
personnel via the Customs Rulings Module in ACS and the public
via the Diskette Subscription Service, Freedom of Information Act
and other public access channels.
Sincerely,
John Durant, Director
Tariff Classification Appeals Division