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NY 888498

July 26, 1993

CLA-2-96:S:N:N1:110 888498


TARIFF NO.: 9612.10.9090; 4823.51.0080

Mr. Mustafa Ugur
Hitachi Home Electronics (America), Inc.
401 W. Artesia Boulevard
Compton, California 90220-5593

RE: The tariff classification of a paper and ink set for a video printer from Japan.

Dear Mr. Ugur:

In your letter dated July 20, 1993, you requested a tariff classification ruling.

The merchandise under consideration involves a model VY-SS50 video print kit that consists of an ink print cartridge (Y570) and a set of color video print paper (Y1330). This merchandise will be used with a color video printer.

In HQ ruling letters 952466 and 952835, the issue of how these paper and ink cartridge kits, when shipped and marketed as a retail set, was clarified, and it was decided that they be classifiable as a set under HTS number 9612.10.90, noting GRI-3 (c).

Your letter now raises the following two issues: 1. If the importer shows the FOB price of the paper and ink cartridge separately on the commercial invoice, even though they are packed in the same box, would it be possible to apply two different classifications to the kit?
2. If the paper set and the ink cartridge is separately packed and shipped, would they be separately classifiable?

The mere itemization of the separate values on the invoice would not preclude classification as a set under GRI-3 (c), since the articles still appear to be goods put up in a set for retail sale. The classification would thus remain under HTS number 9612.10.9090, dutiable at the rate of 9 percent ad valorem.

In response to your second question, if the paper set and ink cartridge are separately packed and shipped, classification as a set under GRI-3 (b) or (c) would be precluded. The two articles being complete and finished in their imported condition, would thus be separately classifiable.

The applicable subheading for the ink ribbon cartridge will be 9612.10.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other ribbons, inked or otherwise prepared for giving impressions. The rate of duty will be 9 percent ad valorem.

The applicable subheading for the coated print paper will be 4823.51.0080, HTS, which provides for other paper, paperboard, cut to size or shape; of a kind used for writing, printing, or other graphic purposes; printed, embossed or perforated, other. The rate of duty will be 3 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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