The tariff classification of Inkjet "Techjet Color GT" cartridges, ItemNos. IJ-2055BK (Black), IJ-2055C (Cyan), IJ-2055M (Magenta), IJ-2055Y (Yellow)and IJC-2B (Black) from Japan

NY C83753 April 16, 1998 CLA-2-32:RR:NC:2:236 C83753 CATEGORY: Classification TARIFF NO.: 3215.90.5000 Ms. Laura Denny CBT International, Inc. 110 West Ocean Blvd. Suite 728 Long Beach, California 90802 RE: The tariff classification of Inkjet "Techjet Color GT" cartridges, Item Nos. IJ-2055BK (Black), IJ-2055C (Cyan), IJ-2055M (Magenta), IJ-2055Y (Yellow) and IJC-2B (Black) from Japan Dear Ms. Denny: In your letter dated January 23, 1998, on behalf of your client Calcomp, Inc., you requested a tariff classification ruling. The samples submitted "Techjet Color GT" cartridge, Item Nos. IJ-2055BK (Black), IJ-2055C (Cyan), IJ-2055M (Magenta) and IJ-2055Y (Yellow) are inkjet cartridges containing ink and a sponge. The cartridges are designed to be inserted into a Techjet Color GT plotter. The cartridges have no moving parts; they are not a part of the plotter. The essential character of each inkjet cartridge is imparted by the ink, contained therein. The applicable subheading for the "Techjet Color GT" cartridges, Item Nos IJ-2055BK (Black), IJ-2055C (Cyan), IJ-2055M (Magenta), IJ-2055Y (Yellow) 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. You also submit Techjet IJC-2B (Black), a plastic inkjet cartridge containing ink, which is also designed with an electronic device and is used in the Techjet Designer 720 Plotter. Merchandise that is similar in nature to this is the subject of an appeal before the U.S. Court of Appeals for the Federal Circuit in Hewlett-Packard vs U.S. (No.93-01-00058). Because the issues before the court appear to be similar to those raised in the classification of this cartridge, under 19 C.F.R. §177.7(b), we cannot issue a ruling concerning this cartridge until the appeal is resolved. 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