CLA-2-84:OT:RR:NC:N1:106

John Roberts, Product Manager
Smartparts, Inc.
29J Commerce Way
Totowa, NJ 07512

RE: The tariff classification of photo ink with integrated paper cartridge from China

Dear Mr. Roberts:

In your letter dated March 12, 2008, you requested a tariff classification ruling. You included a sample of the item with your Ruling Request. The item under consideration is a combination photo ink cartridge with photo paper, which has been identified as Part # SP8PRT. The cartridge is used in a Smartparts® Digital Picture Frame and Printer. The cartridge includes both the substrate and the dye transfer material needed to create thirty-six (36) 4”x6” prints. You state in your Ruling Request that the cartridge employs a dye sublimation method to create the photo and that the cartridge is used in a system that is not capable of being connected to an automated data processing computer network.

The applicable subheading for the Smartparts® cartridge (Part # SP8PRT) will be 8443.99.5050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Printing machinery…parts and accessories thereof: Parts and accessories: Other: Other: Other”. The general rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Mark Palasek at 646-733-3013.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division