us-cbp-cross-rulings-hq-084572•HQ 084572: Toners and Developers
HQ 084572: Toners and Developers
us-cbp-cross-rulings-hq-084572HQ 084572: 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 084572
September 29, 1989
CLA-2 CO:R:C:G 084572 SS
CATEGORY: Classification
Tariff NO.: 3707.90.30
Mr. William R. Wilson
Manager, Customs Operations
Centralized Logistics Organization
800 Phillips Road
Building 0205-99P
Webster, N.Y. 14580
RE: Toners and Developers
Dear Mr. Wilson:
In New York Ruling Letter (NYRL) 828241, dated March 11,
1988, our New York office provided you with the tariff
classification of toners and developers imported from Japan, for
use in copy machines, under the Harmonized Tariff Schedule of the
United States (HTSUS).
We have reconsidered NYRL 828241 and we have determined
that the subject toners and developers are properly classifiable
under subheading 3707.90.30, HTSUS. Our ruling to this effect is
set forth below.
FACTS:
The merchandise at issue consists of toners and developers
for use in copy machines. The toners are described as follows:
1. The black toner is a mixture composed of
styrene/acrylate polymer, acrylic resin, carbon black,
polyolefin and amorphous silica. It is imported packaged
for retail sale in a form ready for use.
2. The colored toner is composed of styrene, acrylate
copolymer, acrylic resin, polyolefin, amorphous silica, and
pigment including a phthalocyanine derivative. It is
imported packaged for retail sale in a form ready for use.
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The developers are described as follows:
1. The black developer is a mixture of ferrite powder and
the black toner.
2. The colored developer is a mixture consisting of nickel
powder and a toner which is composed of styrene, acrylate
copolymer and a phthalocyanine derived pigment.
ISSUE:
Whether the subject toners and developers 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 relevant statutory provisions for the merchandise at
issue are:
3707 Chemical preparations for photographic uses (other than
varnishes, glues, adhesives and similar preparations);
unmixed products for photographic uses, put up in measured
portions or put up for retail sale in a form ready for use:
* * *
3707.90 Other:
3707.90.30 Chemical preparations for photographic
uses....................................8.5%
3707.90.60 Unmixed products for photographic uses, put up
in measured portions or put up for retail sale
in a form ready for
use.................,......................1.5%
The Explanatory Notes (Notes) to 37.07 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 colour of the image. The Notes further state that the
products cited in these Notes fall within the heading only when
they are:
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(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).
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 stated that the copy process utilizes the 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 the copy media,
usually plain paper. The developer includes toner in its
constituents. As the developer's toner is consumed it is
replaced from a supply of toner separately maintained in the
machine.
Importer claims that the subject toners and developers are
properly classifiable in subheading 3707.90.60, HTSUS. As a
basis for this claim, importer contends that "using the language
of the [E]xplanatory [N]otes the toners and developers imported
by Xerox are "unmixed products" which are individually referenced
in the [E]xplanatory [N]otes ; they are put up in measured
portions (and for the most part they are also put up for retail
sale)."
Importer further claims that the subject toners and
developers are products as named in the Explanatory Notes to
3707, HTSUS, in that the developers render latent photographic
images visible and the toners modify the colour of the image,
that they are single substances, being "material of specified
constitutions" in packings for retail sale, and are unmixed
products after becoming either developer or toner.
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As a preliminary matter, it is our position that the
subject toners and developers are properly classifiable in
heading 3707, HTSUS. However, we do not agree with importer's
claim that this merchandise is properly in subheading 3707.90.60.
Specifically, we do not agree with importer's claim that
the subject merchandise are "products", "single substances" and
unmixed products" within the meaning of the Explanatory Notes to
heading 3707, HTSUS.
Although the Notes use the word "products" in referring to
toners and developers of subheading 3707.90, the word "product"
cannot be construed to mean that preparations composed of
different chemical substances are "unmixed products" within the
meaning of the Notes. That the word "product" is used in a
general sense in the Explanatory Notes to 3707.90 is readily
apparent by noting that "products" as used herein refer both to
substances described as single substances, or (emphasis added)
(part (B)) preparations obtained by mixing or compounding two or
more substances for photographic use.
The notes to Chapter 28, HTSUS are more instructive in the
use of the word "product" in the HTSUS. Note 1 to this chapter
states that:
1. Except where the context otherwise requires, the
headings of this chapter apply to:
(a) Separate chemical elements and separate
chemically defined compounds, whether or not
containing impurities;
(b) The products (emphasis added) mentioned in (a)
above dissolved in water;
(c) The products (emphasis added) mentioned in (a)
above dissolved in other solvents provided that
the solution constitutes a normal and necessary
method for putting up these products adopted
solely for reasons of safety or transport and
that the solvent does not render the product
particularly suitable for specific use rather
than for general use;
(d) The products (emphasis added) mentioned in (a),
(b), or (c) above with an added stabilizer
necessary for their preservation or transport;
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(e) The products (emphasis added) mentioned in
(a), (b), (c) or (d) above with an added
antidusting agent or a coloring substance added
to facilitate their identification or for
safety reasons, provided that the additions do
not render the product particularly suitable
for specific use rather than general use.
The above Chapter note clearly indicates that the HTSUS
does not necessarily use the word "chemical" when referring to
chemicals consisting of a single element or compound which may
contain impurities, which may be dissolved in water or other
necessary solvents, or which may have stabilizers, antidusting or
coloring substance. The HTSUS refers to these single elements
and compounds and their necessary additives as "products". These
"products" are distinct from preparations and mixtures in that
the additions to the basic element or compound must be present
solely for the purpose of preserving the basic element or
compound, and/or facilitating its transport, identification and
safety. These additives must not be present for their individual
functions, or to enhance the function of the particular element
or compound.
In contrast, the subject toners and developers are not
single elements or compounds with additives which function as
necessary solvents or as stabliziers etc. Rather, they are
mixtures or preparations composed of various chemical compounds
contributing to the function of developing and toning for
photographic use in copy machines.
Importer also claims that the subject toners and developers
are "unmixed" within the meaning of the Explanatory Notes to
heading 3707, HTSUS, because the subject merchandise will be
mixed later in the photocopying machine. However, based on their
chemical composition and functions, the subject toners and
developers are mixtures. The fact that the merchandise is later
mixed with other products after their importation has no
relevance or bearing on the proper classification of the subject
merchandise. Under the HTSUS, classification is determined
according to the the General Rules of Interpretation and the
relative Section or Chapter notes.
Mixed photographic chemicals are provided for in Chapter
37, HTSUS, and are specifically excluded from Chapters 28 and 29
by definition. Unmixed products for photographic use, put up for
retail sale, are properly classifiable in subheading 3707.90.60,
HTSUS. These products would be classifiable in Chapters 28 or 29
if this provision did not exist. The subject toners and
developers are mixed products and are properly classified in
subheading 3707.90.30, HTSUS.
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HOLDING:
The subject toners and developers are properly classifiable
in subheading 3707.90.30, HTSUS, dutiable at a rate of 8.5
percent ad valorem.
NYRL 828241 is modified accordingly.
Sincerely,
John Durant, Director
Commercial Rulings Division
singh library 084572
6cc: Area Director, New York Seaport
SSingh:jaj:9/29/89
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