United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY C86894 - NY C86945 > NY C86924

Previous Ruling Next Ruling
NY C86924

April 28, 1998

CLA-2-84:RR:NC:1:110 C86924


TARIFF NO.: 8471.60.6400

Mr. David R. Grace
Covington & Burling
1201 Pennsylvania Avenue, N.W.
P.O. Box 7566
Washington, D.C. 20044-7566

RE: The tariff classification of a Canon BJC-50 Color Bubble Jet Printer from Japan.

Dear Mr. Grace:

In your letter dated April 16, 1998, on behalf of Canon Computer Systems, Inc., you requested a tariff classification ruling.

The merchandise under consideration involves the Canon BJC-50 Color Bubble Jet (BJ) Printers when they are imported in the same carton as the Color BJ ink cartridges which serve as their printing mechanism. This BJC-50 Color BJ Printer is designed for use as a computer output unit.

The printer is capable of printing in black and white or color. Two different cartridges may be installed; the BC-11e Color BJ Cartridge and the BC-10 Black BJ Cartridge. Only one cartridge is installed at a time, and thus the user needs to change cartridges depending on his printing needs.

The BC-11e Color BJ Cartridge incorporates a Bubble Jet print head and four ink reservoirs containing black, cyan, magenta, and yellow ink. The print head for the BC-11e Color BJ cartridge contains a total of 136 nozzles; 64 nozzles for black and 24 nozzles for each of the three colors. When the ink runs out, replacement ink tanks may be installed.

The BC-10 Black BJ Cartridge incorporates a Bubble Jet print head and a black ink reservoir. The print head contains 128 nozzles. When the ink runs out, a replacement ink tank may be installed.

The BC-11e and BC-10 cartridges are designed for use in Canon's BJC printers and have no other uses. Each nozzle on the print head units contains a heater. When the heater is turned on, ink is vaporized forming an air bubble. As the bubble expands, ink is expelled out of the open end of the chamber. Upon striking the print media, the expelled ink forms a contrasting dot. The selective printing of dots results is the final image. Without a print head unit, no printing can be performed.

Noting Legal Note 5(B) to Chapter 84 of the HTS, the BJC-50 Color Bubble Jet Printers would meet the definition of a "unit" of an ADP system. Although the printer and the ink cartridges (which contain the print head units), will be imported in the same shipping cartons as the BJC-50 printers, they will be detached from the printer assembly and enclosed in a sealed plastic container. The BJ ink cartridges will thus not be installed in the printers at the time of importation. Rather, they will only be installed in the printers when they have been purchased by retail customers in the Unites States. Bubble Jet Printers shipped in the same carton as detached printing mechanisms, and therefore not fully assembled units were the subject of NY Ruling Letters C84386 and NY C80114.

The applicable subheading for the Canon BJC-50 Color Bubble Jet Printer when the print head cartridges are not installed in the printer but rather are separately packed in the same shipping carton as detached printing mechanisms will be 8471.60.6400, Harmonized Tariff Schedule of the United States (HTS), which provides for other ink jet printers. The rate of duty will be free.

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 Art Brodbeck at 212-466-5490.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: