CLA-2-84:OT:RR:NC:N1:106
Rachael Goding
International Automated Brokers, Inc.
1665 St. Andrews Cove
San Diego, CA 92154-8213
RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of remanufactured toner cartridges from Mexico; Article 509
Dear Ms. Goding:
In your letter dated March 5, 2013 you requested a ruling on the status of remanufactured printer toner cartridges from Mexico under the NAFTA on behalf of your client International Laser Group, Inc. (ILG) of Woodland Hills, California.
ILG is the U.S. importer of remanufactured toner cartridges. ILG purchases spent printer cartridges in the United States from various sources, including its customers, empty cartridge brokers and dealers of printers and printer cartridges. ILG then exports the spent cartridges to its facility in Mexico where the spent cartridges undergo extensive disassembly operations. Disassembled parts determined to be damaged or defective are discarded and replaced with new parts. Components such as toner, OPC drums, seals and toner cartridge chips (if applicable) will be replaced in all cases. The components which are most likely to be replaced are PCR rollers, wiper blades, recovery blades, magnetic/developer rollers, and doctor blades. The new components used in the remanufactured cartridges will originate from various countries. The remanufactured toner cartridges toner cartridges are correctly classified under Harmonized Tariff Schedule (HTS) number 8443.99.2550 upon return to the United States.
The applicable tariff provision for the remanufactured toner cartridges will be 8443.99.2550, HTSUS, which provides for “Printing machinery used for printing by means of plates, cylinders and other printing components…; parts and accessories…: Parts and accessories: Other: Parts…of printers: 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/.
General Note 12(u) incorporates Table 308.11 of Annex 308.1 of the NAFTA and provides: “Goods that shall be considered originating goods. For purposes of subdivision (b)(v) of this note, notwithstanding the provisions of subdivision (t) above, the automatic data processing machines, automatic data processing units and parts of the forgoing that are classifiable in the tariff provisions enumerated in the first column and described opposite such provisions, when the foregoing are imported in the Customs territory of the United States from the territory of Canada or Mexico shall be considered originating goods for the purpose of this note:…(8) 8443.99, 8473.30, 8415.70, 8529.90 Parts of Computers.”
Based on the facts provided, the goods described above qualify for NAFTA preferential treatment, because they will meet the requirements of HTSUS General Note 12(u). The goods will therefore be entitled to a Free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.
This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).
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 this ruling, please contact the National Import Specialist at (646) 733-3013.
Should you wish to request an administrative review of this ruling, submit a copy of this ruling and all relevant facts and arguments within 30 days of the date of this letter, to the Director, Commercial Rulings Division, Headquarters, U.S. Customs and Border Protection, Regulations & Rulings, 799 9th Street N.W. - 7th floor, Washington, DC 20229-1177.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division