HQ 960700

August 15, 1997

CLA-2 RR:TC:TE 960700 RH

CATEGORY: Classification

TARIFF NO.: 9612.10.9010

Mr. Marc D. Torrence

Executive Project Manager

V. Alexander & Co., Inc.

P.O. Box 291929

Nashville, TN 37229-1929

Re: Classification of inked typewriter ribbon; heading 9612;

computer printer ribbon;

office equipment ribbon

Dear Mr. Torrence:

This is in reply to your letter dated June 20, 1997, on behalf of

Kitamura USA Inc., requesting a ruling on the classification of

an inked ribbon put up in a cartridge to be used in typewriters

and similar equipment for printing.

FACTS:

The fabric for the ribbon is 100 percent woven nylon which is

produced in Japan by Kitamura Manufacturing Company, Ltd. It

will be sold and shipped to Kitamura International in Hong Kong

where it will be slit to a width of 8 mm and \"inked.\" The ribbon

will be sold to a related company and shipped to various

locations in the United States for incorporation into plastic

cartridges. The cartridges will be suitable for use in electric

typewriters, computer printers and other office machines.

ISSUE:

What is the tariff classification of the subject ribbons?

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LAW AND ANALYSIS:

Classification of goods under the Harmonized Tariff Schedule of

the United States Annotated (HTSUSA) is governed by the General

Rules of Interpretation (GRIs). GRI 1 provides that

classification shall be determined according to the terms of the

headings and any relative section or chapter notes. Customs

seeks guidance in interpreting the terms of the headings in the

Harmonized Commodity Description and Coding System Explanatory

Notes (EN), which although not legally binding, are recognized as

the official interpretation of the Harmonized System at the

international level.

The importer believes that the ribbons are classifiable under

subheading 9612.10.90, HTSUSA, which encompasses typewriter or

similar ribbons, inked or otherwise prepared for giving

impressions, whether or not on spools or in cartridges.

The EN to heading 9612 reads, in part, as follows:

This heading covers:

\(1\) Ribbons, whether or not on spools or in

cartridges, for typewriters, calculating

machines, or for any other machines

incorporating a device for printing by means

of such ribbons (automatic balances,

tabulating machines, teleprinters, etc.).

The heading also includes inked, etc.,

ribbons, usually having metal fixing

fittings, used in barographs, thermographs,

etc., to print and record the movement of the

recording machine needle.

These ribbons are usually of woven

textiles, but sometimes they are made of

plastics or paper. To fall in the heading,

they must have been inked or otherwise

prepared to give impressions (e.g., of

textile ribbons, or coating of plastics strip

or paper with colouring matter, ink, etc.).

The merchandise in question clearly falls within the description

of ribbons in heading 9612 and in the EN. It is made of woven

textile material, inked and used in typewriters or other machines

for printing. Accordingly, it is classifiable in that heading.

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HOLDING:

The inked ribbon put up in cartridges is classifiable in

subheading 9612.10.9010, HTSUSA, which provides for \"Typewriter

or similar ribbons, inked or otherwise prepared for giving

impressions, whether or not on spools or in cartridges; ink pads,

whether or not inked, with or without boxes: Other.\" It is

dutiable at the general column rate of 8.7 percent ad valorem,

and the textile category is 621.

The designated textile and apparel category may be subdivided

into parts. If so, visa and quota requirements applicable to the

subject merchandise may be affected. Since part categories are

the result of international bilateral agreements which are

subject to frequent renegotiations and changes, to obtain the

most current information available, we suggest that you check,

close to the time of shipment, the Status Report On Current

Import Quotas (Restraint Levels), an internal issuance of the

U.S. Customs Service, which is available for inspection at your

local Customs office.

Due to the changeable nature of the statistical annotation (the

ninth and tenth digits of the classification) and the restraint

(quota/visa) categories, you should contact your local Customs

office prior to importing the merchandise to determine the

current applicability of any import restraints or requirements.

Sincerely,

John Durant, Director

Tariff Classification Appeals

Division