Base
A854681996-07-23New YorkClassification

The tariff classification of a color Bubble Ink Jet Printer from Japan.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Summary

The tariff classification of a color Bubble Ink Jet Printer from Japan.

Ruling Text

PD A85468 July 23, 1996 CLA-2-84:SF:T2:G13 A85468 CATEGORY: Classification TARIFF NO.: 8471.60.6400 Mr. David R. Grace Covington & Burling 1201 Pennsylvania Avenue, N.W. P.O. Box 7566 Washington, D.C. 20044-7566 RE: The tariff classification of a color Bubble Ink Jet Printer from Japan. Dear Mr. Grace: In your letter dated July 9, 1996, on behalf of Canon Computer Systems, Inc., you requested a tariff classification ruling. The merchandise under consideration involves a Canon BJC-620 Color Bubble Jet Printer when imported without a print head unit. Model BJC-620 Color Bubble Jet Printer is designed for use as a computer output unit and is capable of printing in black and white or color. It uses four replaceable ink reservoirs or cartridges which will be shipped together with the printer in the same package. The four cartridges contain black, cyan, magenta, and yellow ink. These printers will be imported in a partially-assembled format since the 64 nozzle print head unit will not be included. The print head unit incorporates an open-ended chamber that contains a heater. When the heater is turned on, ink is vaporized forming an air bubble. As the bubble expands, ink is expelled out of the open end of the chamber. Upon striking the print media, the expelled ink forms a contrasting dot. The selective printing of dots results in the final image. Without the print head unit, the printer cannot perform its printing functions. In its imported condition, therefore, the lack of a print head would represent a printer that is without its print mechanism. Noting Legal Note 5(B) and 5(D) to Chapter 84 of the HTS, these partially assembled printers would meet the definition of a "unit" of an ADP system. The applicable subheading for the BJC-620 Color Bubble Jet Printer, imported without a print head, will be 8471.60.6400, Harmonized Tariff Schedule of the United States (HTS), which provides for other ink jet printer units. The rate of duty will be free. 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. Sincerely, Alice M. Rigdon Port Director San Francisco

Court of International Trade & Federal Circuit (1)

CIT and CAFC court opinions related to the tariff classifications in this ruling.