The tariff classification of toner cartridges used in multifunctional network printer/copier/scanner machines from Japan.

NY M86086 August 24, 2006 CLA-2-84:RR:NC:1:120 M86086 CATEGORY: Classification TARIFF NO.: 8473.30.5000 Mr. Mitchell Neriah Customs Consulting Services 20810 Amie Avenue, Suite 35 Torrance, CA 90503 RE: The tariff classification of toner cartridges used in multifunctional network printer/copier/scanner machines from Japan. Dear Mr. Neriah: In your letter dated August 14, 2006 you requested a tariff classification ruling on behalf of your client, Toshiba America Business Solutions, Inc. The merchandise under consideration is toner cartridges used in multifunctional network printer/copier/scanner machines, Toshiba models e-Studio 4500c and e-Studio 5500c. Each toner cartridge consists of a flexible plastic reservoir to contain the toner, a nozzle with a safety stopper to open and close the toner cartridge, and an electronic smart chip with four electrical contacts. The toner cartridges are a distribution unit of the machine, and are designed to be used solely with the specific machine models for which they are intended; they cannot be used in any other application. Each toner cartridge contains a single color of toner: black, cyan, yellow, or magenta that remains with the cartridge throughout its use by the machine. The cartridges are engineered for use solely with models e-Studio 4500c and e-Studio 5500c. The cartridges are specifically shaped and sized to hold a specific quantity of toner chemicals and are specially engineered to interface and engage with the toner subhopper assembly of the network printer, and discharge their toner supplies into the subhopper. They are essential to the operation of the network printer, because the network printer will not function without the toner cartridge’s smart chips making the electrical connection. In your letter you suggest classification under subheading 3707.92.30, HTSUS, which provides for chemical preparations for photographic uses or under subheading 9009.99.80, HTSUS, which provides for photocopying apparatus incorporating an optical system or of the contact type and thermocopying apparatus; parts and accessories thereof…parts and accessories: other: other. However, these toner cartridges are designed and principally used with printers classified under heading 8471. As such, they are provided for in heading 8473, in accordance with Section XVI, Note 2 (b), Harmonized Tariff Schedule of the United States (HTSUS). Therefore, subheading 3707.92.30, HTSUS and subheading 9009.99.80, HTSUS are not applicable. The applicable subheading for the toner cartridges will be 8473.30.5000, HTSUS, which provides for Parts and accessories of the machines of heading 8471: Other parts for printers. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Denise Faingar at 646-733-3010. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division