The tariff classification of an ink ribbon/paper set from Japan. Correction to Customs Ruling Number NY R01626.

NY L85465 June 16, 2005 CLA-2-85:RR:NC:1:110 L85465 CATEGORY: Classification TARIFF NO.: 8473.30.5000 Ms. Tricia Reynolds NNR Global Logistics USA Inc. 610 Airport South Pkwy., Ste. 300 Atlanta, GA 30349 RE: The tariff classification of an ink ribbon/paper set from Japan. Correction to Customs Ruling Number NY R01626. Dear Ms. Reynolds: This ruling is being issued to correct a mistake of fact to Customs Ruling Number R01626, dated March 30, 2005. Your original request contained a spelling error and incorrectly described the ink ribbon. The ruling letter classified a 5-Color Ink Ribbon/Paper Set used for replenishing a “Mexapixel II i-media” printed under subheading 8473.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Parts and accessories…machines of headings 8469 to 8472: Parts and accessories of the machines of heading 8471: Not incorporating a cathode ray tube: Other.” A complete corrected ruling follows. In your letter dated March 16, 2005, on behalf of your client DNP IMS America, you requested a tariff classification ruling. The merchandise under consideration is 4-Color Ink Ribbon/Paper Sets. This product is imported packaged ready for retail sale with a 4-color ink thermal transfer ribbon and a paper roll used for replenishing the “MEGAPIXEL” II printer (emphasis on spelling). As indicated by the additional information you provided, there are two 4-Color Ink Ribbon/Paper Sets, one for the MEGAPIXEL II printer and one for the MEGAPIXEL III printer. Both printers are Dye Sublimation high quality printer used for producing rich photo quality prints and connect to a host personal computer (PC). The MEGAPIXEL III is the latest version printer. As stated in the original ruling, the MEGAPIXEL printers have a legitimate use with automatic data processing (ADP) machines and appear to meet the requirements of Chapter 84, Note 5(D) and 5(B)(b) and (c). The applicable subheading for the two 4-Color Ink Ribbon/Paper Sets will be 8473.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Parts and accessories…machines of headings 8469 to 8472: Parts and accessories of the machines of heading 8471: Not incorporating a cathode ray tube: Other.” The general 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. If you have any questions regarding the ruling, contact National Import Specialist Eileen S. Kaplan at 646-733-3016. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division