The tariff classification of a coupon dispensing machine and a hose cover from China

NY J87435 August 6, 2003 CLA-2-84:RR:NC:1:103 J87435 CATEGORY: Classification TARIFF NO.: 8479.89.9897; 6307.90.9889 Ms. Lorrie Heavey ATE Logistics, Inc. 855 South 192nd, Suite 900 SeaTac, WA 98148 RE: The tariff classification of a coupon dispensing machine and a hose cover from China Dear Ms. Heavey: In your letter dated July 10, 2003 on behalf of Clever Innovations, Inc. and The Howard Company, Inc. you requested a tariff classification ruling. With your inquiry you submitted a sample of a coupon dispensing machine and a hose cover. The coupon dispensing machine will be used in supermarkets and similar retail establishments to automatically dispense another coupon after a customer pulls one out from the front of the unit. It basically consists of a plastic housing, a coupon storage area, a battery operated electric motor, and a series of internal gear wheels. The front of the dispenser pulls out like a drawer, enabling several hundred coupons to be stacked in the storage compartment. The rear of the machine features a mounting bracket that hooks onto a store shelf. The unit is approximately 7 ½ inches long, 3 inches wide, and 3 inches tall. The hose cover is intended for use as a promotional advertising device on gasoline pumps. It basically consists of a foam tube encased within a nylon fabric cover with reflective strips. The foam tube is slit lengthwise so that it can be slipped over the gas pump hose. The fabric cover features a zipper closure as well as plastic cable ties to secure the entire unit to the pump hose. An advertising logo or other promotional language will be printed on the nylon cover. The hose cover is approximately 11 inches in length and 2 ½ inches in circumference. Motor operated dispensing machines basically perform a mechanical function rather than an electrical one. Accordingly, your suggested classification of the coupon dispenser in subheading 8543.89.9695, Harmonized Tariff Schedule of the United States (HTS), is not applicable. The applicable subheading for the coupon dispensing machine will be 8479.89.9897, HTS, which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere (in chapter 84): other machines and mechanical appliances: other: other: other: other. The rate of duty will be 2.5 percent ad valorem. The applicable subheading for the advertising hose cover will be 6307.90.9889, HTS, which provides for other made up articles…: other: other: other. The rate of duty will be 7 percent ad valorem. In accordance with your request, the samples will be returned to you. 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 Alan Horowitz at 646-733-3010. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division