The tariff classification of label printers from China or other countries.

NY K82123 January 9, 2004 CLA-2-84:RR:NC:1:110 K82123 CATEGORY: Classification TARIFF NO.: 8472.90.8000 Mr. Kevin W. Leonard Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue, 25th Floor New York, NY 10022-4877 RE: The tariff classification of label printers from China or other countries. Dear Mr. Leonard: In your letter dated December 19,2003 on behalf of your client Casio, Inc. you requested a tariff classification ruling. The merchandise under consideration is three EZ-Label Printers. Casio Model Numbers KL-60SR-L, KL-750B-L and KL-7200 are all compact portable tabletop printers that use the thermal transfer printing process. Samples of the three models were submitted with your ruling request. The printers are designed to create various self-sticking labels for filing, equipment, tapes, books and a variety of other items. The self-sticking labels are available in a variety of colors and sizes. Model Number KL-60SR-L is a battery-powered machine measuring approximately 4 by 6½ inches and is 2 inches tall with four molded plastic pads on the bottom of the base. On top of this machine is a 1 inch by ½ inch 4-digit Liquid Crystal Display (LCD) and a full function keyboard with additional function keys for on-off, print, feed, size and other functions. This model prints in two lines and accepts three tape sizes (12mm, 9mm and 6mm). It has six character sizes with built-in font and three text effects (shading, underline and box). Characters for 14 languages and Euro currency symbol are also available. The sample submitted is a plastic wrapped packaged ready for retail sale with instructions and one 9mm starter tape cartridge. Model Number KL-750B-L is a battery-powered machine measuring approximately 7 inches wide by 8 inches deep and is 1½ inches tall. This machine is designed with four rubber type pads on the bottom and a handle for easy carrying. This machine features a 1 inch by ½ inch 4-digit LCD and a full easy to use typewriter style layout keyboard with additional function keys for on-off, print, and other functions. This model prints in two lines and accepts four tape sizes (18mm, 12mm, 9mm and 6mm). Tape cartridges are easily loaded from the top access panel. This model prints in six character sizes with three character effects (shading, underline and framing) and 2 languages (English and Spanish). The sample submitted is a plastic wrapped packaged ready for retail sale with instructions and one 9mm tape cartridge. Model Number KL-7200 is a battery-powered machine measuring approximately 7 inches wide by 8 inches deep and is from 1 inch in front to 2½ inches tall at the rear. This machine is designed to resemble a small typewriter with four rubber type pads on the bottom for desktop placement. This model features a 2? inch by ½ inch 12-digit/1 line LCD, memory capacity of up to 95-character and a typewriter styles keyboard with additional keys for on-off and other functions. This model offers three line printing and accepts five tape sizes (24mm, 18mm, 12mm, 9mm and 6mm). Tape cartridges are easily loaded from a top access panel. The KL-7200 prints four character styles in six sizes with three character effects (shading, underline and framing) and built-in character support for 14 languages. The sample KL-7200 submitted with your ruling request is packaged ready for retail sale in a cardboard box with instructions. The General Rules of Interpretation (GRIs) of the Harmonized Tariff System (HTS) governs the classification of goods put up in sets for retail sale. GRI 3(b) provides, in relevant part, that goods put up for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. The Explanatory Notes (ENs) of the HTS provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. According to the ENs for GRI 3(b), “goods put up in sets for retail sale” refers to goods which: consist of at least two different articles which are, prima facie, classifiable in different headings; consist of products or articles put up together to meet a particular need or carry out a specific activity; and are put up in a manner suitable for sale directly to users without repackaging. The EZ-Label Printer Models KL-60SR-L and KL-750B-L packaged with tape cartridges meet the definition of “goods put up in sets for retail sale.” As per GRI 3(b), classification is determined by the component, or components taken together, which confer on the set as a whole its essential character. As imported, the printers provide the essential characters of these products. The applicable subheading for the three Casio EZ-Label Printers (Model Nos. KL-60SR-L, KL-750B-L and KL-7200) will be 8472.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other office machines…Other: Printing machines other than those of heading 8443 or 8471.” The general rate of duty will be free. 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