CLA-2-84:OT:RR:NC:N1:118
Jean-Claude Excoffier
HP Inc.
150 Route du Nant d'Avril
Meyrin CH1217
Switzerland
RE: The tariff classification of an HP Sprocket Studio from Japan
Dear Mr. Excoffier:
In your letter dated February 1, 2019, you requested a tariff classification ruling. A sample was submitted for our review.
The sample, item number PN 4KK83A, is packaged for retail sale and identified as an HP Sprocket Studio. It includes two ink ribbon cartridges and four pouches of photo paper. Each pouch contains twenty 4”x6” photo paper sheets with a cellulose base and plastic and chemical coatings. You have stated that the ink ribbon cartridges and photo paper are designed for use on a HP Sprocket Studio Printer. The printer is a stand-alone single function printer that uses dye sublimation technology to print. It connects to computing devices via Bluetooth. The capacity of the two ink ribbon cartridges is paired with the eighty sheets of photo paper. When the ink ribbon cartridges are exhausted, the cartridges must be disposed or recycled.
General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings, any relative section or chapter notes and, unless otherwise required, according to the remaining GRI’s taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3(a) states in part that when two or more headings each refer to a part of the item in a set put up for retail sale, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the goods.
The HP Sprocket Studio, consists of at least two different articles that are, prima facie, classifiable in different headings. It consists of articles put up together to carry out a specific activity (i.e., printing photos). Finally, the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the item in question is within the term "goods put up in sets for retail sale." GRI 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component that gives them their essential character. Inasmuch as no essential character can be determined for the HP Sprocket Studio, GRI 3(b) does not apply. GRI 3(c) states that, if neither GRI 3(a) nor GRI 3(b) applies, merchandise shall be classified in the heading that occurs last in numerical order. In this case, the ink ribbon cartridges fall last within heading 8443, HTSUS.
The applicable subheading for the HP Sprocket Studio, item number PN 4KK83A, will be 8443.99.2550, HTSUS, which provides for Printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof: Parts and accessories: Other: Parts and accessories of printers: Other: 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.
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