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NY 859143

Jan 4 1991

CLA-2-96:S:N:N1:110 859143


TARIFF NO.: 9612.10.9020

Ms. Elena M. Johnson
QMS Incorporated
One Magnum Pass
P.O. Box 81250
Mobile, Al. 36689-1250

RE: The tariff classification of a color ink-roll from Japan.

Dear Ms. Johnson:

In your letter dated December 7, 1990, you requested a tariff classification ruling.

The merchandise under consideration is a color ink-roll which will be used on a color thermal printer. The color ink- rolls are inserted into the ink sheet cassette of a color thermal printer which is used with automatic data processing machines. The color ink-roll consists of a thermal transfer ribbon with three different colors; yellow, magenta, and cyan. It can print up to seven colors by transferring one color on to another in sequence. In the printing process, base film, thermal ink, and paper are placed together, and the thermal head heats and melts the ink from the back of the ribbon to transfer it and print on to the paper. Color hard copy is printed by the subtractive color mixture which lays one color upon another.

In your letter, you suggest that the subject merchandise is properly classified as a part of automatic data processing machines in item 8473.30.4000. Noting paragraph 3(a) of the General Rules of Interpretation in the Tariff Schedules, "the heading which provides the most specific description shall be preferred to headings providing a more general description". HTS 8473.30.4000 does not apply since the subject merchandise is more specifically provided for in the Tariff Schedules.

The applicable subheading for the color ink-roll will be 9612.10.9020, Harmonized Tariff Schedule of the United States (HTS), which provides for other ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges. 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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