HQ 082357: Decision on Application for Further Review of Protest No. 3901-7-001375 on the classification of toner cartridges

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 082357


                                        November 29,1989

            CLA-2 CO:R:C:G  082357 JGH

            CATEGORY:  Classification

            TARIFF NO.:  676.52; 408.44

            District Director of Customs
            610 South Canal Street
            Chicago, Illinois  60607

            RE:  Decision on Application for Further Review of Protest
                 No. 3901-7-001375 on the classification of toner
                 cartridges

            Dear Sir:

                 The protest concerns the classification, under the Tariff
            Schedules of the United States(TSUS), of a January 1985 entry,
            at your port, of a toner powder cartridge and waste receptacle
            used in certain photocopiers.

            FACTS:

                 The merchandise consists of toner kits which contain
            photostatic toners and waste receptacles.  The plastic toner
            cartridges and receptacles are specially designed to fit
            various model photocopiers.  While the receptacles are designed
            for certain copiers, some are capable of being utilized with
            more than one cartridge, and they are not necessarily packaged
            together.

                 Customs classified the toner cartridges according to the
            composition of the toner powders.  If the powder consisted in
            part of a nonbenzenoid pigment and iron powder with a benzenoid
            plastics material, it was classified under the provision for
            pigments dispersed in a benzenoid plastics material in item
            408.44, TSUS.  If the powder contained a benzenoid dye it was
            classified as a benzenoid dye or color in item 410.22, TSUS; if
            it was composed of all nonbenzenoid components, it was
            classified as a mixture in former item 432.25, TSUS, at the
            applicable duty for plastics material in item 445.30, TSUS.
            The waste receptacle was classified as an article of plastic,
            n.s.p.f., in former item 774.55, TSUS.
















                                         - 2 -

            ISSUE:

                 Whether the toner cartridge and receptacles are classified
            under the TSUS items mentioned above, or whether they are
            classifiable as parts of office machines in former item 676.52,
            TSUS.

            LAW AND ANALYSIS:

                 It is contended that the cartridges and waste receptacles
            are entireties and should be classified as such, since they are
            sold and used together and they are essential to the use of the
            copier.  Therefore, it is argued, they should be considered a
            part of the copier.
                For tariff purposes, to be considered a part, the article
            must be an integral, constituent part, without which the
            article to which it is joined could not function.  Several
            examples were provided to illustrate the type of articles
            considered by the court and Customs as parts for classification
            purposes. Cited were belts for certain machines, parts of floor
            polishers which included motors and gears, ribbons in cassettes
            for board assemblies housed in plastic housings with fittings
            for a certain type of computer.
                 It is also claimed that even though the cartridge and
            receptacle are disposable and frequently replaced they are
            still classifiable as parts, citing rulings on oil cleaner
            units and oil filters which were classifiable as parts of
            engines.

                 Most of the examples cited were articles classified as
            parts because they were substantial components installed to
            function, if not for the life of the principle article, then
            for a considerable time.  While oil filters must be regularly
            replaced, it is not with the frequency of a toner cartridge.
            Rather than a part, the cartridge supplies fuel for the copier,
            a fuel which is as expendable as any other fuel.  As mentioned
            in T.D.35151, a completed rifle does not contemplate the
            cartridges used.  So, too, the concept of a photocopier would
            not necessarily include the toners.  The toner enables the
            machine to produce a printed image on paper, but as the copier
            is a complete machine without the paper, it is just as complete
            without the toner.




















                                         - 3 -

                 The toner cartridge represents a miniscule, if not
            infinitestimal, portion of the cost of the  copier. The
            cartridge is nothing more than a container for fuel which must
            be constantly replenished.

                 Inasmuch as we have concluded that the toner cartridges
            are not parts, we must hold that they are not entireties with
            the receptacles, especially since they are not necessarily used
            with a particular cartridge.

            The waste receptacle is separately classifiable as an article
            of plastics,n.s.p.f., in item 774.55,TSUS.

                The toner, in the alternative, it is contended, is
            classifiable under the provision for other inks in item 474.26,
            TSUS.  This issue was considered by the court in Tomoegawa USA,
            Inc. v. United States, 681 F.  Supp. 867, affd, Appeal No. 88-
            1354, decided December 2, 1988. In this case the court
            concluded that toners which consisted of benzenoid dyes
            conformed to the definition of photographic  chemicals and were
            classifiable as photographic chemicals in item 405.20,
            TSUS,(1980) or 408.41, TSUS (1981).  As to the question of
            classification of the toners as other inks,inasmuch as the
            court noted that the legislature intended that "ink" for tariff
            purposes contain a liquid vehicle, it becomes unnecessary to
            pursue this question.

            HOLDING:

                The protest should be denied, except to the extent that the
            reclassification as indicated above (in regard to toners
            containing a benzenoid dye) will result in a partial allowance.

                 The protestant should be furnished, along with the Form 19
            Notice of Action, a copy of the decision.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division













            6cc:  Area Director, New York Seaport
            2cc:  Chief, CIE
            1cc:  Regional Commissioner
            1cc:  Regulatory Trade & Programs Division
            JGHurley:jaj:3/23/89