U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
3215.11.0060
$8.2M monthly imports
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Court Cases
1 case
CIT & Federal Circuit
Ruling Age
35 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-01 · Updates monthly
The tariff classification of the "Epson S020003 InkCartridge" from Japan.
NY 860993 Mar 14 1991 CLA-2-32:S:N:N1:236 860993 CATEGORY: Classification TARIFF NO.: 3215.11.0060 Mr. Dennis Heck Ernst and Young 515 South Flower Street Los Angeles, CA 90071 RE: The tariff classification of the "Epson S020003 Ink Cartridge" from Japan. Dear Mr. Heck: In your letter dated February 22, 1991, on behalf of your client Epson America, Inc., you requested a tariff classification ruling. The prospective import is a plastic cartridge containing ink (pigment, binder, solvent, and additives) that is to be inserted into the side of the EPI-4000 desktop computer ink jet printer. This ink is not a photographic toner. The cartridge has no moving parts; it is not a part of the desktop computer. The applicable subheading for the Epson S020003 Ink Cartridge will be 3215.11.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for other black printing inks. The rate of duty will be 1.8 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
CIT and CAFC court opinions related to the tariff classifications in this ruling.