HQ 086199: Xerox Process Toners and Developers

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 086199

                                     May 2, 1990




          CLA-2 CO:R:C:G  086199 JGH

          CATEGORY:  Classification

          TARIFF: 3707.90.3000

          Mr. James B. Clawson
          International Business-Government Counsellors, Inc.
          818 Connecticut Avenue, N.W.
          12th Floor
          Washington, D.C.  20006

          RE:  Xerox Process Toners and Developers

          Dear Mr. Clawson:

                We have received your correspondence dated December 22,
          1989, requesting reconsideration of Headquarters Ruling Letter
          (HRL) 084572.  We have reviewed the facts of the case and have
          determined that HRL 084572 represents the proper classification
          of the subject toners and developers.

                HRL 084572 provided for the classification of Xerographic
          process toners and developers under the Harmonized Tariff
          Schedule of the United States (HTSUS).  The facts and analysis of
          the case are set out at length in HRL 084572, in an original
          submission from Xerox Corporation dated February 2, 1988, and in
          you letter of December 22, 1989.

                Further, our response to the issues you raised in your
          submission dated December 22, 1990, is set forth below.

                We agree with your statement that "the term products" as
          used in heading 3707 encompasses any substance, whether element,
          compound, mixture . . . which is used to perform one of the
          photographic  functions noted in the Explanatory Notes."  In
          fact, in HRL 084572, we specifically stated that "'products' as
          used herein [the Explanatory Notes] refer both to substances
          described as single substances, or (emphasis added) . . .
          preparations obtained by mixing or compounding two or more
          substances for photographic use."
















                                        - 2 -

                The Explanatory Notes to heading 3707, HTSUS, state that
          this heading covers products of a kind used directly in the
          production of photographic images.  Such products include:

                (1)   Emulsions . . . .

                (2)   Developers to render latent photographic images
          visible (e.g., hydroquinone, catechol . . .).

                (3)   Fixers . . . (e.g., sodium thiosulphate (hypo),
          sodium metabisulphite . . .).

                (4)   Intensifiers and reducers . . . (e.g., potassium
          dichromate, mercuric chloride . . . ).

                (5)   Toners . . . (e.g., sodium sulphide).

                * * *

                All the products cited above fall within the heading only
          when they are:

                (A) Single substances which are:

                (i)   Put up in measured portions that is uniformly
                      divided into the quantities in which they will be
                      used . . . ; or

                (ii)  In packings for retail sale and put up with any
                      indication that they are ready for use in
                      photography. . . .

                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 preparation remain within the heading whether
                      put up in bulk or small quantities, and whether or
                      not presented for retail sale.

                In your submission you interpret the above language to mean
          that a "toner or developer would be classified under HTS heading
          3707, if specifically packaged or put up as specified in (A)
          above.  Mixtures of two or more "substances for photographic use"
          (e.g. a combination of developer-fixer) would fall within the
          heading pursuant to (B), even if imported in bulk."  We agree
          with this interpretation with regard to (A) to the extent that
          the developer or toner or any other of the above products is only












                                        - 3 -

          a chemical compound, and not a chemical compound mixed with other
          substances (including other chemical compounbds), for
          photographic use and put up pursuant to heading 37.07, HTSUS.  It
          is clear that the products of (A) above are single chemical
          compounds.  This is supported by the above exemplars of the
          products included under 37.07, HTSUS.  For instance, the
          exemplars for developers include hydroquinone, catechol, and not
          hydroquinone or catechol mixed with other substances.

                 Stated differently,  the products of (A) are not a mixture
          of a chemical compound and other substances, as is the
          composition of the toners and developers under consideration.
          Rather, they are single chemical compounds which would be
          classifiable in Chapter 28 or 29, but because they are
          specifically put up for photographic use pursuant to heading
          3707, HTSUS, they are classified within this heading.

                In contrast, the facts submitted in HRL 084572 clearly
          state that the subject toners are composed of chemical compounds
          and other substances, including other chemical compounds.  Thus,
          they are preparations obtained by mixing or compounding together
          two or more substances for photographic use.  Such a product is
          clearly and specifically described in (B) above.

                You also claim that mixing the toner and developer is
          required before there can be a photographic use.  Further,  you
          assert that this fact was not stated in HRL 084572.  This fact
          was considered in determining our position in HRL 084572, and has
          been reconsidered in the instant case.  However, this fact is not
          in dispute.  The mixing of the compounds, products, elements or
          substances for photographic use is not the issue in the instant
          case.  The issue in the instant case is whether the subject
          products are unmixed or single substances for purposes of heading
          37.07, HTSUS

                As we discussed in HRL 084572, and again in the instant
          case, the subject toners are not unmixed or single products and
          are properly classifiable in subheading 3707.90.30, HTSUS,
          dutiable at a rate of 8.5 percent ad valorem.

                Accordingly HRL 084572 is affirmed.


                                        Sincerely,




                                        Jerry Laderberg
                                        Acting Director
                                        Commercial Rulings Division