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NY L82186

January 27, 2005

CLA-2-84:RR:NC:1:110 L82186


TARIFF NO.: 8473.30.5000

Ms. Gail T. Cumins
Sharretts, Paley, Carter & Blauvelt, P.C. 75 Broad Street, 26th Fl.
New York, NY 10004

RE: The tariff classification of Color Ink Cartridge and Ink/Paper Set, the country of origin was not stipulated.

Dear Ms. Cumins:

In your letter dated January 14, 2005, on behalf of your client Eastman Kodak Company you requested a tariff classification ruling.

The merchandise under consideration is the “Kodak Color Cartridge” and the “Kodak Color Cartridge & Photo Paper Kit.” Samples of the two items were submitted with your ruling request and will be returned to you. The “Kodak Color Cartridge” is a plastic printing cartridge, which contains a 4 and 5/16 inch wide thermal transfer ribbon housed within a two-roller system. This cartridge consists of one take-up roller and one feeder roller that provides a continues flow of the ink ribbons four transparent colored panels in a repeating pattern of cyan, magenta, yellow, and clear. The Kodak Color Cartridge is specially designed for use with the Kodak EasyShare Printer Dock. They are the sole source of ink for the printer and will only work with that printer. The cartridge stays in the printer until the ink ribbon is fully used up. When depleted, the entire cartridge is replaced, and the used cartridge is discarded. These cartridges are not designed for reused.

The “Kodak Color Cartridge” will be imported separately as well as part of a kit. The “Kodak Color Cartridge & Photo Paper Kit” is imported packaged ready for retail sale with a color ink cartridge and 40 pages of 4” by 6” photo paper. The paper is matched in size and quantity with the color ink cartridge.

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 Kodak Color Cartridge & Photo Paper Kit meets 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 clearly provides the essential character of this kit.

The EasyShare Printer Dock was the subject of NY J83586 dated May 2, 2003 and was classified under 8471.60.5500, HTS. The EasyShare Printer Dock is a consumer-grade printer designed to work with or without a computer to produce high-quality 4” x 6” photos using the thermal dye transfer process.

The applicable subheading for the “Kodak Color Cartridge” and the “Kodak Color Cartridge & Photo Paper Kit” will be 8473.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Parts and accessoriesmachines 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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