Mr. Lee Wright
Hamilton Beach/Proctor Silex, Inc.
4421 Waterfront Drive
Glen Allen, Virginia 2306
RE: The tariff classification of a laminating machine and
plastic refill sheets from Taiwan.
Dear Mr. Wright:
In your letter dated June 11, 1991, you requested a tariff
The merchandise under consideration includes a model 470W
laminator that is used to seal ID cards, business documents,
photographs, and other paper objects in waterproof, airtight
plastic. The card and the plastic refill sheet is fed into the
electric laminator slot and then automatically fed through the
back of the unit. This device incorporates a base for placing it
on a table or desk, and can also be used for converting business
cards into professional luggage tags. The machine is normally
sold with a few plastic refill sheets.
Replacement refill laminate sheets are separately imported
and normally contain 24 sheets that are 4 3/8 inches in length
and 6 1/2 inches in width. The refill sheets are of plastic and
folded in half. The refill sheets have rounded edges.
The applicable subheading for the laminating machine will be
8472.90.8000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other office machines. The rate of
duty will be 3.7 percent ad valorem.
The applicable subheading for the refill laminate sheets
when separately imported, will be 3926.90.9050 , HTS, which
provides for other articles of plastic, other. The rate of duty
will be 5.3 percent ad valorem.
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
Jean F. Maguire
New York Seaport