Mr. Rudy A. Pina
William F. Joffroy Customs Brokers Inc.
P.O. Box 698
Nogales, Arizona 85628-0698
RE: The tariff classification of Word Processor Supply Kits from Mexico.
Dear Mr. Pina:
In your letter dated June 24, 1997, on behalf of Nu-Kote International, you requested a tariff classification ruling.
The merchandise under consideration involves two Word Processor Supply Kits (P/N SK-150 and SK-170). Both Word Processor Supply Kits contain the following materials:
Three each Word Processor Ribbons Assembled in Mexico of U.S. fabricated components.
Two each Lift Off Tapes Assembled in Mexico of U.S. fabricated components.
Two each 3.5 inch unrecorded floppy discs made in the United States.
After being assembled, the ribbons and lift off tapes will be packaged in a plastic shell along with the unrecorded discs and shipped to the United States.
The Word Processor Supply Kits (P/N SK-150 and SK-170) would meet the definition of a retail set as noted in GRI-3(b). The "essential character" of this retail set is exemplified by the ribbon components. The unrecorded floppy discs are separately classified as noted in Legal Note 6 to Chapter 85 HTS.
The applicable subheading for the P/N SK-150 and SK-170 Word Processor Supply Kits will be 9612.10.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for typewriter or similar ribbons, inked or otherwise prepared for giving impressions, measuring less than 30 mm in width, permanently put up in plastic or metal cartridges (whether or not containing spools) of a kind used in typewriters, automatic data processing or other machines. The rate of duty will be 1.9 percent ad valorem. This merchandise may be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.
The applicable subheading for the unrecorded floppy discs will be 8523.20.0000 HTS, which provides for prepared unrecorded media for sound recording or similar recording of other phenomena, magnetic discs, other than products of Chapter 37. The rate of duty will be 1.7 percent ad valorem. As the components in the set of U.S. origin, will not be advanced in value or improved in condition as a result of the processing operations in Mexico, these items qualify for the duty exemption under subheading 9801.00.1096, upon compliance with the documentary requirements of section 10.1, Customs Regulations.
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.
Robert B. Swierupski
Chief, Metals & Machinery Branch