The tariff classification of a color upgrade kit from Japan

NY 805826 February 2, 1995 CLA-2-85:S:N:N3:113 805826 JTS CATEGORY: Classification TARIFF NO.: 8501.10.4060; 8524.90.4090; 9612.10.1010 Mr. John Hanson Epson America, Inc. 20770 Madrona Ave. Torrance, CA 90503-3777 RE: The tariff classification of a color upgrade kit from Japan Dear Mr. Hanson: In your letter dated December 28, 1994, you requested a tariff classification ruling. The merchandise is a color upgrade kit for an ADP computer printer, item number C832081. The kit contains a motor with an output of 2 Watts, a software driver disk, and a color ribbon. The product is specifically designed to enable a particular model of Epson printer to print in color. The motor, disk, and ribbon are packaged together for retail sale. In our opinion, the kit is a collection of items rather than a set for classification purposes; therefore, the three items will be treated individually. The applicable subheading for the motor will be 8501.10.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for electric motors and generators, motors of an output not exceeding 37.5 W, of under 18.65 W, other, DC, other. The rate of duty will be 6.2 percent ad valorem. The applicable subheading for the disk will be 8524.90.4090, Harmonized Tariff Schedule of the United States (HTS), which provides for records, tapes and other recorded media for sound or other similarly recorded phenomena ... other, other, other. The rate of duty will be 7.8 cents per square meter of recording surface. The applicable subheading for the ribbon will be 9612.10.1010, Harmonized Tariff Schedule of the United States (HTS), which provides for typewriter or similar ribbons, inked or otherwise prepared for giving impressions ... ribbons, 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, woven, of man-made fibers. The rate of duty will be 3.8 percent ad valorem. 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