Ink Cartridges, NY B84366 revoked

HQ 962956 February 15, 2001 CLA-2 RR: CR: GC 962956 TPB CATEGORY: Classification TARIFF NO.: 8473.30.50 Ms. Sandra Liss Friedman Barnes, Richardson & Colburn 475 Park Avenue South New York, NY 10016 RE: Ink Cartridges, NY B84366 revoked Dear Ms. Friedman: This is in response to your letter dated June 24, 1999, requesting reconsideration of NY B84366, issued to Tower Group International on behalf of their client and yours, Brother International Corporation, on August 4, 1997, by the National Commodity Specialist Division, New York, concerning the classification of certain ink cartridges under the Harmonized Tariff Schedule of the United States (HTSUS). In NY B84366, the printer cartridge samples which the broker submitted were classified under subheading 3215.90.50, HTSUS, which provides for printing ink, writing or drawing ink and other inks, whether or not concentrated or solid: other: other. As explained below, we now believe this classification to be incorrect. This ruling sets forth the correct classification. FACTS: The ink cartridges were described as follows in NY B84366: The samples submitted are plastic cartridges marked HC-2500 Yellow, 6M00U05 Magenta and E700/G700 Series Postage Meter Red Fluorescent Ink. The cartridges contain water based inks and are used mainly for ink jet printers. The cartridges have no moving parts. Customs determined that the ink cartridges were classifiable under subheading 3215.90.50, HTSUS, which provides for printing ink, writing or drawing ink and other inks, whether or not concentrated or solid: printing ink: other: other. ISSUE: What is the tariff classification of ink jet cartridges for printers? LAW AND ANALYSIS: Classification under the HTSUS is made in accordance with the General Rules of Interpretation (“GRIs”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80. The HTSUS provisions under consideration are as follows: Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid: Printing ink: Other Other Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of heading 8469 to 8472: Parts and accessories of the machines of heading 8471: Other As stated above, in NY B84366 dated August 4, 1997, Customs determined that the ink cartridges were classified under subheading 3215.90.50, HTSUS. In Mita Copystar America v. United States, 160 F.3d. 710 (Fed. Cir. 1998), the appellate court ruled that certain toner cartridges which were designed for use with specific Mita photocopiers were classifiable as “parts” for those photocopier machines. The court considered the following characteristics in reaching its conclusion: The cartridges are sold with the toner inside; they remain with the toner throughout its use by the photocopier; they are the standard device for providing toner to the photocopier; and they are not designed for reuse. Our interpretation of the Mita decision is that it revoked NY B84366 by operation of law. The Brother ink cartridges, which were the subject of NY B84366, bear striking similarities to the toner cartridges discussed in Mita. The Brother ink cartridges are sold with the ink inside, they remain with the ink throughout its use by the printer, they are the standard device for providing ink to the printer, and they are not designed for reuse. Since these ink cartridges meet the criteria discussed in Mita, the three models of ink cartridges should be classified as parts of the machines for which they are designed. In addition, the court ruling in Mita also effectively revokes any other previous rulings of similar merchandise, such as NY C86468, dated May 5, 1998. Legal Note 2(b) to Section XVI instructs that, subject to note 1 of Section XVI, Chapter 84 and Chapter 85, parts of machines, if suitable for use solely or principally with a particular kind of machine, are to be classified with the machines of that kind. This language parallels the language used in that of Legal Note 2(b) to Chapter 90. It is the opinion of Customs that the principles cited in Mita would also apply here, and that the Brother ink cartridges in this case should be classified under subheading 8473.30.50, HTSUS. It should also be noted that in other rulings issued subsequent to NY B84366 and the court ruling in Mita, Customs has found that very similar merchandise involving ink cartridges were properly classified under subheading 8473.30.50, HTSUS (see NY C86279, dated April 8, 1998 and NY D86345, dated January 13, 1999). HOLDING: For the reasons stated above, the Brother ink cartridges (HC-2500, 6M00U05 and E700/G700) are to be classified under subheading 8473.30.50, HTSUS, as: “Parts and accessories…of the machines of heading 8471…Other”. EFFECT ON OTHER RULINGS: NY B84366 is revoked by operation of law. Sincerely, John Durant, Director Commercial Rulings Division