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March 2, 1999

CLA-2-84:RR:NC:1:110 D88657


TARIFF NO.: 8473.30.5000

Mr. Stephan E. Becker
Shaw Pittman Potts & Trowbridge
2300 N Street, N.W.
Washington, D.C. 20037-1128

RE: The tariff classification of toner cartridges from Japan

Dear Mr. Becker:

In your letter dated February 23, 1999, on behalf of Okidata, you requested a tariff classification ruling.

The merchandise under consideration involves two models of printer toner cartridges (OP4w and OP8w) that are designed to be used with the OKIPAGE 4w printer, OKIPAGE 8w printer, and the OkiOffice 44 multifunction printer.

Both of these toner cartridges are designed for printers that use Okidata’s proprietary LED printing technology. The OKIPAGE 4w is a personal printer with 600 dpi class output that is built around Windows applications. The OkiOffice 44 is a multi-purpose machine that both prints, copies, and faxes, and has been ruled to have the essential character of an ADP output printer.

The OP4w toner cartridge is designed to be used with both the OKIPAGE 4w printer and the OkiOffice 44 multifunction printer. The OP8w is designed solely for use in the OKIPAGE 8w printer. Both of these models of toner cartridges are cartridges that dispense toner during the printing process. They are designed solely for use in the particular printers, which cannot be operated without the cartridge. They are tubular in shape, are sold with the toner inside, and remain within the machine throughout the printing cycle. The serial numbers of these toner cartridges are 52106201 (OP4w), and 52111701 (OP8w). Noting the principles cited in Mita Copystar America v. United States, No. 98-1203 (Nov. 6, 1998), these two models of toner cartridges would meet the definition of a part/accessory. Section XVI of the HTS, Legal Note 2 (b), would thus dictate the classification of these toner cartridges. The printers would also meet the definition of a “unit’ of an ADP system, noting Legal Note 5 (B) to Chapter 84. The applicable subheading for the two models of toner cartridges will be 8473.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories of the machines of heading 8471. 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 212-637-7019.


Robert B. Swierupski

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