The tariff classification of a label dispenser machine from China.

NY J83790 May 2, 2003 CLA-2-84:RR:NC:1:110 J83790 CATEGORY: Classification TARIFF NO.: 8472.90.9080 Ms. Lisa Thatcher Avery Dennison 50 Pointe Drive Brea, CA 92821 RE: The tariff classification of a label dispenser machine from China. Dear Ms. Thatcher: In your letter dated April 23, 2003 on behalf of Avery Dennison Office Products you requested a tariff classification ruling. The merchandise under consideration is the Avery label dispenser. This machine is similar in design to a desktop printer with paper trays and measures approximately 16?” wide by 8?” deep by 5” high without the input and output paper trays. The label dispenser does not print, it simply passes preprinted label sheets through the machine separating the self-sticking labels from the release or liner paper. This machine is designed to dispense preprinted labels and will only accept Avery label sheets. The Avery label dispenser will accept a variety of standard label sizes and shapes. The label dispenser is equipped with a bar code reader and scanner that allows the machine to identify the label sheet layout (i.e. size and arrangement of labels) and dispenses them row by row. The release or liner paper is stacked on the output tray after passing through the machine. The Avery label dispenser is operated independently of any computer. The Harmonized Commodity Description and Coding System Explanatory Notes (“EN’s”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the EN’s provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. Noting EN 84.72, the term “office machines” is to be taken in a wide general sense to include all machines used in offices, shops, factories, workshops, etc., for doing “office work” (i.e. work concerning the writing, recording, sorting, etc.). EN 84.72 further states that office machines are classified here only if they have a base for fixing or for placing on a table, desk, etc. The Avery label dispenser is a desktop machine that clearly satisfies the EN’s. The applicable subheading for the Avery label dispenser will be 8472.90.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other office machines…Other: Other: Other.” The general rate of duty will be 1.8 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Eileen S. Kaplan at 646-733-3016. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division