CLA-2-84:S:N:N1:110 804266
Mr. Dennis Heck
Tower Group International
5420 West 104th Street
Los Angeles, CA 90045-6069
RE: The tariff classification of Laser Printers and the Laser
Printer cartridges from Japan.
Dear Mr. Heck:
In your letter dated November 8, 1994, on behalf of Brother
International Corp., you requested a tariff classification
ruling.
The merchandise under consideration involves a model Brother
HL-1260 & TMT-1 Laser printer that is imported complete and
assembled, a Brother Laser Printer Toner Cartridge (Part # R74-
1004), and the Brother HL-1260 & TMT-1 Laser printer imported
without the toner cartridge.
The HL-1260 Laser printer is a 12 page per minute, 600 dots
per inch resolution printer that contains a standard 2MB of
memory and contains a EP-EP Canon compatible toner cartridge. It
incorporates a high speed bi-directional parallel interface that
is used for high speed data transmission and networking. It uses
electrophotography by semiconductor laser beam scanning as its
print method, and has 75 scalable fonts capability. In its
imported condition, the printer is a complete and functional
laser printer, and meets the definition of an output "unit",
noting Legal Note 5 (B) to Chapter 84 of the HTS.
The Brother Laser Printer Toner Cartridge (R74-1004), is a
Canon EP-EP compatible toner cartridge that is used with the
Brother HL-1260 & TMT-1 laser printers. This toner cartridge
consists of a plastic cartridge that contains the geared
photosensitive print drum, the developer cylinder unit, the
primary charging roller, the corona unit, the cleaner blades and
the black toner powder. The essential character of this toner
cartridge is exemplified by its mechanical components, and is
thus considered to be an integral part of the laser printer.
They are also specially designed and principally used with laser
printers.
The Brother HL-1260 & TMT-1 Laser Printer imported without
its toner cartridge is identical to the printer described above,
but is shipped without its toner cartridge. It has been
previously established that the toner cartridge as described
above, is in fact the print mechanism for such a type of printer.
The applicable subheading for the Brother HL-1260 & TMT-1
Laser printer will be 8471.92.3800, Harmonized Tariff Schedule of
the United States (HTS), which provides for other laser printers,
assembled units incorporating at least the media transport,
control and print mechanism. The rate of duty will be 3.7
percent ad valorem.
The applicable subheading for the Brother HL-1260 & TMT-1
laser printer imported without its toner cartridge (part # R74-
1004) will be 8471.92.5600, HTS, which provides for other laser
printers. The rate of duty will be free.
Regarding the classification of the R74-1004 toner
cartridge, merchandise that is similar in nature to the subject
merchandise is the subject of an appeal before the U.S Court of
Appeals for the Federal Circuit in Mita Copystar America v U.S.
(No. 93-1466). Because the issues in Mita appear to be similar
to those in this case, until the appeal is resolved, it would be
imprudent to rule on the subject merchandise. Consequently,
under 19 CFR 177.7(b), we cannot issue a ruling concerning the
toner cartridge at this time.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport