CLA-2-84:RR:NC:1:110 K83173
Ms. Kerry Malone
Canon USA, Inc.
One Canon Plaza
Lake Success, NY 11042
RE: The tariff classification of ink tank from Japan.
Dear Ms. Malone:
In your letter dated February 9, 2004 you requested a tariff classification ruling.
The merchandise under consideration is the Canon BCI-6Y (Yellow) Ink Tank (Item Code 4708A003AA). A sample of the ink tank was submitted with your ruling request. This ink tank is specifically designed for use only in Canon bubble jet I950, S800 Series, S900/9000 and BJC-8200 color printers. These printers hold up to six ink tanks of various colors. The ink tank/cartridge consists of a plastic housing measuring approximately ½ inch wide by 2? inches long by 1? inches deep and is used as a reservoir for ink. This plastic reservoir is comprised of two chambers with ink inducing element, cap, latch lever used to lock the tank into the printer, two sponges, ink and cover with an air vent and ball. The ink tank does not include the print head, it is specifically designed to deliver ink to the print head mechanism of the specific model printers identified above. The ink tanks are sold with the ink inside and they remain with the printer throughout their use, they are the standard devices or part for providing ink to the printer. The printers cannot operate without the correct ink tanks installed. When the ink runs out of these ink tank cartridges, the entire cartridge is replaced, and the cartridge is discarded. These ink tank cartridges are not designed to be reused. In general, a part is defined as committed for use and necessary to the operation of the machine.
The applicable subheading for the Canon BCI-6Y Ink Tank will be 8473.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Parts and accessories…machines of headings 8469 to 8472: Parts and accessories of the machines of heading 8471: Not incorporating a cathode ray tube: Other.” The general 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 Eileen S. Kaplan at 646-733-3016.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division