HQ 084947: Toners and Developers

us-cbp-cross-rulings-hq-084947HQ 084947: Toners and DevelopersGuidance

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.





                                      HQ 084947

                                     October 3, 1989


          CLA-2 CO:R:C:G  084947 JGH

          CATEGORY: Classification

          TARIFF NO.: 3707.90.30

          Mr. T. Suminaga
          DIC Trading (USA), Inc.
          222 Bridge Plaza South,
          Fort Lee, New Jersey 07024

          RE: Toners and Developers

          Dear Mr. Suminaga:

               Your letter of May 30, 1989, concerns the tariff
          classification, under the Harmonized Tariff Schedule of the
          United States (HTSUS), of so-called "toners."

          FACTS:

               The merchandise, Electrophotographic Toners JT-114 and
           H-153, is used in electrographic printing.  The products are
          said to be chemical preparations which makes a visible image on a
          paper indirectly by the action of light on a photoconductive
          surface.  The products are said to be packed in bulk or
          cartridge.

               The components of JT-114 are said to be:

                                                Percent

                   Styrene acrylic copolymer      65.6
                   Ferrite powder                 30.0
                   Polypropylene wax               2.0
                   Polyethylene  wax               1.0
                   Metal complex dye               1.0
                   Silica                          0.4





















                                         -2-


                   H-153

                   Stryene acrylic copolymer      83.0
                   Polypropylene wax               4.0
                   Polyethylene  wax               2.0
                   Dye                             2.0
                   Carbon black                    9.0

          ISSUE:

                Whether the "toners" are properly classifiable in
          subheading 3707.90.60, HTSUS, which provides for unmixed products
          for photographic uses, put up in measured portions or put up for
          retail sale in a form ready for use; or in subheading 3707.90.30,
          HTSUS, which provides for other chemical preparations for
          photographic uses.

          LAW AND ANALYSIS:

                The Explanatory Notes to the HTSUS constitute the official
          interpretation of the HTSUS at the international level.  The
          notes to heading 3707 provide that this heading covers products
          of a kind used directly in the production of photographic images.
          Such products include developers to render latent photographic
          images visible, including developers used for electrostatic
          document reproduction, and toners to modify the color of the
          image.  The Notes further state that the products cited in these
          Notes fall within the heading only when they are:

                (A) Single substances which are:

                (i) Put up in measured portions, that is, uniformly
                    divided up into quantities in which they will
                    be used, e.g., tablets, small envelopes put up
                    containing the measured amount of powder
                    for one developing bath; or

                (ii) In packaging for retail sale and put up with any
                indication that they are ready for use in photography,
                whether by label, literature or otherwise (e.g.,
                instructions for use, etc.).




















                                         -3-


                Single substances, put up other than as above, are
                classified according to their nature (e.g., as chemical
                products in Chapter 28 or 29,...).

          or

                 (B) Preparations obtained by mixing or compounding
                     together two or more substances for photographic use.
                     Such preparations remain within the heading
                     whether put up in bulk or small
                     quantities, and whether or not presented for
                     retail sale.

                   It is understood that the process utilizes the toner-
          developer to make a copy of the latent (electrostatic) image
          which has been imparted to the photoreceptor.  The result is a
          copy (usually black, though it may be in color) transferred to a
          copy media, usually plain paper.  The developer includes the
          toner in its constituents.  As the developer's toner is consumed
          it is replaced from a supply of toner separately maintained in
          the machine.

                The toners and developers are mixtures or preparations
          composed of various chemical compounds which contribute to the
          functions of the developing and toning for photographic use in
          copy machines.  They are mixtures as they contain more than one
          compound, in contrast to a "product" which is a single substance
          (an element or compound as found in chapter 28 or 29) as defined
          above.  The "toners" in this case are mixtures of compounds, and
          as such, are classifiable in subheading 3707.90.30, HTSUS.

          HOLDING:

                The subject "toners" are classifiable in subheading
          3707.90.30, HTSUS, as other chemical preparations for
          photographic uses, and dutiable at the rate of 8.5 percent ad
          valorem.

                                        Sincerely,




                                        John Durant, Direcator
                                        Commercial Rulings Division
















          6 cc: Area Dir., N.Y. Seaport
          J. Hurley library/peh
          084947






















































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