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., impregnation of textile ribbons, or coating of plastics strip or paper with colouring matter, ink, etc.). The heading does not cover : (a) Rolls of carbon or other copying paper strip, not suitable for use as typewriter, etc., ribbons, but designed to produce duplicate copies in accounting machines, cash registers, etc. This strip, which is usually much wider than typewriter ribbons (generally more than 3 cm in width), falls in Chapter 48. (b) Ribbons not prepared by inking, impregnation, coating, etc., to give an impression; these are classified in Chapter 39, Section XI, etc., according to the constituent material. (c) Empty spools (classified according to their constituent material). (2) Ink-pads, whether or not inked, for date stamps, etc. They are generally composed of felt, woven fabric or other absorbent material on a wooden, metallic or plastic support which is often in the form of a box. Hand-operated ink-rollers are excluded from this heading and are classified according to their constituent material.
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