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NY 850825

Apr 03 1990

CLA-2-96:S:N:N1:110 850825


TARIFF NO.: 9612.10.9020

Mr. Felix Hertzka
Savin Corporation
9 West Broad Street
P.O. Box 10270
Stamford, CT 06904-2270

RE: The tariff classification of a thermal transfer ribbon roll from Japan

Dear Mr. Hertzka:

In your letter dated March 20, 1990, you requested a tariff classification ruling.

The merchandise under consideration is a roll that consists of a thermal transfer ribbon and plain paper that is used to transfer an image from the ribbon to the thermal head of a fax machine unto the plain paper. The plain paper comes out of the fax machine and the thermal ribbon is wound up on a receiving roll within the machine and stays there until the roll is used up. The thermal transfer ribbon is made of polyester film with three layers of ink applied to it. The width of each roll is 8.5 inches, and the length of each roll is 98 feet.

The components of this composite article are provided for under Chapters 48 and 96 of HTS, as articles of paper and ribbons. Noting Rule 3 (b) to the General Rules For The Interpretation Of The Harmonized System, classification of composite goods consisting of different materials or made up of different components, which cannot be classified by reference to 3 (a), shall be classified as if they consisted of the material which gives them their essential character, insofar as this criterion is applicable. Since this composite article has no essential character as either a paper article or a ribbon, classification will fall under the heading which occurs last in numerical order among those which equally merit consideration, as per GRI-3 (c).

The applicable subheading for the thermal transfer ribbon roll will be 9612.10.9020, Harmonized Tariff Schedule of the United States (HTS), which provides for typewriter or similar ribbons, inked or otherwise prepared for giving impressions, other. The rate of duty will be 9 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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