The tariff classification of a printer-applicator machine from Canada

NY 810093 May 17, 1995 CLA-2-84:S:N:N1:103 810093 CATEGORY: Classification TARIFF NO.: 8479.89.9599 Mr. Chris M. Pedersen International Bar Coding Systems & Consulting Inc. PO Box 5000 Oroville, WA 98844 RE: The tariff classification of a printer-applicator machine from Canada Dear Mr. Pedersen: In your letter dated April 11, 1995 you requested a tariff classification ruling. The PA-1000 printer-applicator machine is designed for use in lumber mills for the automatic printing and labelling of boards, lumber, panels, or other wood products at high speed. Product data such as width, thickness, length, moisture content, species and grade are input into the system. Utilizing a thermal print head, the PA-1000 prints labels from 1.25 inches to 5 inches in width containing bar codes, text or graphics. The labels are applied to the wood products while they move along the production line. Each label contains unique information identifying the specific piece. The machine interfaces with the mills existing programmable logic control system or an external computer (which is not included with the PA-1000). The applicable subheading for the PA-1000 will be 8479.89.9599, Harmonized Tariff Schedule of the United States (HTS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere...: other machines and mechanical appliances: other: other: other: other. The duty rate will be 3.5 percent ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on any software included with the machine. Software is separately classifiable in heading 8524, HTS, depending on the type of media on which it is recorded. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport