N021607 N0 Ruling Active

The tariff classification of a sticker machine from China.

Issued February 6, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8479.89.9897

Headings: 8479

Product description

The sample you provided is referred to as a “Cella Sticker Machine.” It includes a sticker machine, an adhesive cartridge, a paper sheet of decorative designs and an instruction booklet. All items are imported packaged together in retail packaging. The machine is designed to create stickers out of photos, drawings or other items (usually paper based). To create a sticker, an item is inserted into the back of the machine. A feed knob on the machine is rotated which causes the item to be sandwiched in between the adhesive paper material and a clear substrate. The three layers (adhesive material, item and clear substrate) are then pressed together by applying adhesive to the item. Continuous rotation is applied to the feed knob until the sticker comes out the other side of the machine. The sticker is then torn from the machine by using a cutting edge.

CBP rationale

The applicable subheading for the sticker machine will be 8479.89.9897, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter, parts thereof: Other machines and mechanical appliances: Other: Other: Other.

Full text

N021607 February 6, 2008 CLA-2-84:OT:RR:NC:N1:104 CATEGORY: Classification TARIFF NO.: 8479.89.9897 Mr. Mathew Wendorf Assistant Project Manager Tomy Corporation 3 Imperial Promenade, Suite 950 Santa Ana, CA 92707 RE: The tariff classification of a sticker machine from China. Dear Mr. Wendorf: In your letter dated January 3, 2008, you requested a tariff classification ruling. The sample which you submitted is being returned. The sample you provided is referred to as a “Cella Sticker Machine.” It includes a sticker machine, an adhesive cartridge, a paper sheet of decorative designs and an instruction booklet. All items are imported packaged together in retail packaging. The machine is designed to create stickers out of photos, drawings or other items (usually paper based). To create a sticker, an item is inserted into the back of the machine. A feed knob on the machine is rotated which causes the item to be sandwiched in between the adhesive paper material and a clear substrate. The three layers (adhesive material, item and clear substrate) are then pressed together by applying adhesive to the item. Continuous rotation is applied to the feed knob until the sticker comes out the other side of the machine. The sticker is then torn from the machine by using a cutting edge. The applicable subheading for the sticker machine will be 8479.89.9897, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter, parts thereof: Other machines and mechanical appliances: Other: Other: Other. The rate of duty will be 2.5% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Patricia O’Donnell at 646-733-3011. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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