CLA-2-84:OT:RR:NC:N1:118
Mr. Aaron Marx
Crowell & Moring, LLP
1001 Pennsylvania Ave. NW
Washington DC 20004
RE: The tariff classification of ink cartridges from Germany
Dear Mr. Marx:
In your letter dated October 23, 2018, on behalf of Ritter GmbH, you requested a tariff classification ruling.
The items to be imported are two styles of ink cartridges used in various sheet-fed offset printing machines. Styles R1 and R2 each consist of three parts: 1) cartridge body with integrated valves, 2) sealing cap, and 3) plunger for pressing out ink. The cylindrical cartridge, which is filled with ink, is equipped with a sealing cap. The cap ensures that the valve stays closed while the cartridge is being filled with ink; and it secures the ink in the cartridge during transport. When pressure is applied to the ink, the integrated valve opens. It automatically closes when the pressure decreases. The plunger ensures reliable venting of the cartridge while pressing the ink out of the cartridge.
You suggested classifying the ink cartridges, styles R1 and R2, within subheading 8443.99.2510, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Printing machinery used for printing…other printers…and…parts…: Parts…: Other: Parts…of printers: Parts of printer units…: Other: Ink cartridges". Classification under the HTSUS is made in accordance with the General Rules of Interpretation (“GRI’s”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely based on GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. GRI 6 requires that the classification of goods in the subheadings of headings shall be determined according to the terms of those subheadings, any related subheading notes and mutatis mutandis, to the GRIs 1 through 5.
At GRI 1, the ink cartridges are classifiable in heading 8443, HTSUS. In order to determine the proper classification at the subheading level, GRI 6 is applied. GRI 6 requires that the GRIs be applied in order to determine classification at the subheading level. At GRI 6, the two 6-digit provisions for parts of printing machinery are subheadings 8443.91 and 8443.99. You have stated that the ink cartridges under consideration are used in sheet-fed offset printing machines. As such, we find that parts of these machines are provided for within subheading 8443.91, HTSUS.
The applicable subheading for the R1 and R2 ink cartridges will be 8443.91.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for printing machinery used for printing by means of plates, cylinders…parts and accessories: Other. The 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 the World Wide Web at https://hts.usitc.gov/current.
The ink cartridges in question may be subject to ITC exclusion orders dealing with certain ink cartridges and toner cartridges (ITC Investigation Nos. 337-TA-946, 337-TA-918, 337-TA-740 and 337-TA-723). The determination of whether your ink cartridges are subject to these ITC Exclusion Orders will be made independently of the tariff classification ruling. For further information on admissibility, please contact your local Customs office prior to importation of the goods. If you require a written ruling on whether the exclusion order applies to your flooring panels, you should submit a ruling request with a sample of the ink cartridges to the following office: U.S. Customs and Border Protection, IPR & Restricted Merchandise Branch, Regulations and Rulings, 799 9th Street N.W. – 7th Floor, Washington, DC 20229-1177.
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 Anthony E. Grossi at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division