CLA-2-96:RR:NC:1:110 B88910

Ms. Jo Christi Jones
V. Alexander & Co., Inc.
P.O. Box 291929
15 Century Blvd., Suite 400
Nashville, Tennessee 37124-3560

RE: The tariff classification of universal twin spool ribbons from Germany.

Dear Ms. Jones:

In your letter dated August 20, 1997, you requested a tariff classification ruling.

The merchandise under consideration involves universal twin spool ribbons which are used on calculating machines. These twin spool calculator ribbons are known as model numbers B001, 55-B80N, 55-BR80N, 55-B80C, 55-BR80C, 55-BR80CG, 55-B80NG, 55-BR80NG, and 55-PM233.

The universal twin spool calculator ribbon is a spool to spool inked ribbon which is placed in a calculator. The calculator ribbons measure 12.7 mm in width and are inked either entirely in purple, black, or in a combination of red and black. The ribbons are mounted on various sized spools, dependent on the type of machine into which they are to be incorporated. The calculator machine drives the nylon inked ribbon spools which are threaded through the guides on the calculator.

The applicable subheading for the universal twin spool calculator ribbons noted above will be 9612.10.9010, Harmonized Tariff Schedule of the United States (HTS), which provides for other ribbons, woven, of man-made fibers. The rate of duty will be 8.7 percent ad valorem.

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 Art Brodbeck at 212-466-5490.

Sincerely,

Robert B. Swierupski
Chief, Metals & Machinery Branch
National Commodity
Specialist Division