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NY K81608

December 18, 2003
CLA-2-84:RR:NC:1:110 K81608


TARIFF NO.: 8473.30.5000

Ms. Kerry Malone
Canon USA, Inc.
One Canon Plaza
Lake Success, NY 11042

RE: The tariff classification of Color Ink/Paper Sets from Japan.

Dear Ms. Malone:

In your letter dated November 20, 2003 you requested a tariff classification ruling.

The merchandise under consideration is five Color Ink/Paper Sets (KP-36IP, KC-36IP, KC-18IL, KC-18IF and KL-36IP). Each set is specially designed for use with one of three models of Canon’s Card Photo (CP) printers (i.e. CP-100, CP-200 and CP-300). The three models of CP printers are portable compact printers designed for use with Canon digital cameras. These printers are provided with Canon Printer Driver CD-ROM’s for connecting to a personal computer (PC). However, each printer will work without a PC. The printers have a legitimate use in an automatic data processing system and meet Chapter 84, Note 5(D) with regard to printer units.

Samples of two Color Ink/Paper Sets were submitted with your ruling request, KC-36IP and KP-36IP both for use with the CP-100 printer. The Color Ink/Paper Sets are imported packaged ready for retail sale with a color ink cassette and paper set. The paper sets are matched in size and quantity with the color ink cassettes. Each cassette is only capable of printing a specific number of prints equal to the supplied paper. Color Ink/Paper Set KP-36IP is imported with 36 postcard size paper sheets measuring approximately 4 x 6 inches with a matching color ink cassette. Color Ink/Paper Set KC-36IP is imported with 36 credit card size sheets with matching cassette. Color Ink/Paper Set KC-18IL is imported with 18 sheets each with 8 Mini-Labels per sheet and a matching cassette. Color Ink/Paper Set KC-18IF is imported with 18 sheets of credit card size labels and a matching cassette. Color Ink/Paper Set KL-36IP is imported with 36 sheets of L-size paper (approximately 4¾ inches by 3½ inches) and a matching cassette.

The printing process of the Canon CP printers is that of the thermal method. Adopting dye sublimation printing in which a line thermal print head is used to print images using individual colors of yellow, magenta, cyan and a clear overcoat. Each color and overcoat is equal in size to the printer paper provided with each cassette. Each cassette has specific characteristics such as pins protruding from the cassette, identifying it from the other four cassettes. Each cassette will only fit into one of the specific printers and will only print properly on the correct size of paper. The color ink cassettes are designed with a two-roller system, one take-up roller and one feeder roller, which provides a continuos ink ribbon dispersing the three colors and clear overcoat uniformly. The continuos ink ribbon has marks on it to identify its size and color to the printer assuring complete coverage. Only a small section of the ribbon is exposed at any given time. Therefore, as the print head passes over the different colors on the ribbon printing that particular color onto the paper, the paper is conveyed back and forth four times until the printing process is complete. The final clear coat is for protection of the finished print. Each color ink section on the ribbon will be used only once as it passes through the printer cassette and can not be reused.

The General Rules of Interpretation (GRIs) of the Harmonized Tariff System (HTS) governs the classification of goods put up in sets for retail sale. GRI 3(b) provides, in relevant part, that goods put up for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. The Explanatory Notes (ENs) of the HTS provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. According to the ENs for GRI 3(b), “goods put up in sets for retail sale” refers to goods which: consist of at least two different articles which are, prima facie, classifiable in different headings; consist of products or articles put up together to meet a particular need or carry out a specific activity; and are put up in a manner suitable for sale directly to users without repackaging.

The Color Ink/Paper Sets meet the definition of “goods put up in sets for retail sale.” As per GRI 3(b), classification is determined by the component, or components taken together, which confer on the set as a whole its essential character. The color ink cassette is clearly the essential character of this product.

The applicable subheading for all five Color Ink/Paper Sets (KP-36IP, KC-36IP, KC-18IL, KC-18IF and KL-36IP) will be 8473.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Parts and accessoriessuitable for use solely or principally with machines of headings 8469 to 8472: Parts and accessories of the machines of heading 8471: Not incorporating a cathode ray tube: Other.” The general 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 Eileen S. Kaplan at 646-733-3016.


Robert B. Swierupski

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