The tariff classification of ink refill kits, Items #RF16, RF40, RF63 from Mexico

NY C81423 December 5, 1997 CLA-2-32:RR:NC:2:236 C81423 CATEGORY: Classification TARIFF NO.: 3215.90.5000 Mr. Marc D. Torrence V. Alexander & Co., Inc. P.O. Box 291929 Nashville, Tenn. 37229-1929 RE: The tariff classification of ink refill kits, Items #RF16, RF40, RF63 from Mexico Dear Mr. Torrence: In your letter dated October 27, 1997, on behalf of your client, Nu-Kote International, you requested a tariff classification ruling. The products submitted are as follows: Item RF16 is a refill kit for use with IBM ExecJet IIc Color Printer. The kit consists of three needle nose plastic/metal compressible containers, each measuring approximately 4" in height and 1 1/2" in diameter, and filled with cyan, magenta and yellow inks, a metal drill bit with a plastic handle measuring approximately 2" in length, one color label, a small sponge measuring approximately 2" x 2" and an instruction sheet. Item RF40 is a refill kit for use with Hewlett Packard High Capacity Cartridge 51626A, DeskJet 500 and DeskWriter Series 550 Color Printers. The kit consists of one needle nose plastic/metal compressible container measuring approximately 4 1/2" in height and 1 1/2" in diameter filled with black ink, a plastic primer syringe measuring approximately 5" in height and 1 1/2 at its widest width, two black rubber plugs, a plastic plug removal tool measuring 1" in length and 1/2" in width, a small sponge measuring approximately 2" x 2" and an instruction sheet. Item RF63 is a refill kit for use with Hewlett Packard ThinkJet Cartridge 51604A Printer. The kit consists of one needle nose plastic/metal compressible containers measuring approximately 4 1/2" height and 1 1/2" in diameter, and filled with black ink, a plastic plug removal tool measuring 1" in length and 1/2" in width, a screw plugs, a screw plug wrench, a small sponge measuring approximately 2" x 2" and an instruction sheet. The above described products have no moving parts integral with the printers and are not considered as parts of an ink jet printer. The essential character of these products is that of the ink. The applicable subheading for the above products will be 3215.90.5000, Harmonized Tariff Schedule of the United States, which provides for Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid: Other: Other. The rate of duty will be 1.8 percent ad valorem. 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 V. Gualario at 212-466-5744. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division