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NY 809884

January 13, 1997

CLA-2-34:S:N:N7:236 809884


TARIFF NO.: 3707.90.3000

Mr. Patrick T. Hickey
Vice President
ITM Corp.
130 James Aldredge Blvd.,
Atlanta, Georgia 30336

RE: The tariff classification of Copying Machine Toner from Korea and Japan.

Dear Mr. Hickey:

In your letter dated April 24, 1995, you requested a tariff classification ruling.

The prospective import, Copy Machine Toner, is composed of styrene acrylic coploymer, polyproylene, carbon black, metal complex dye and silica. This product will be imported in bulk.

In Tomoegawa USA,Inc. vs United States, decided February 10, 1988, the court set forth the concept that materials used in a photographic process, although not itself light sensitive would be considered to be photographic because it (the toner ) is involved in a photographic process. They clearly indicated that the material was not ink, but a photographic chemical.

The applicable subheading for the Copy Machine Toner will be 3707.90.3290, Harmonized Tariff Schedule of the United States (HTS), which provides for chemical preparations for photographic uses (other than varnishes, glues adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put for retail sale in form ready for use: Other:... chemical preparations for photographic uses:...Other:...Other. The rate of duty will be 8.1 percent ad valorem.

In your letter dated April 24, 1995, you suggested that the toner be classified as inks.

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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