CLA-2-84:S:N:N1:110 888918

Mr. Steve S. Ahn
U.S. Customhouse House Broker Co.
147-40 184 Street, Room 201
Jamaica, N.Y. 11413

RE: The tariff classification of a Laminating Machine from Korea

Dear Mr. Ahn:

In your letter dated July 29, 1993, on behalf of Royal Sovereign Corp., you requested a tariff classification ruling. The merchandise under consideration involves a model RPA-200 Laminating machine that is designed to seal Id cards, photographs, recipe cards, membership cards, luggage tags, and other articles in waterproof, airtight vinyl sleeves.

The card and the vinyl sleeve is fed into the electric laminator slot and then automatically fed through the back of the unit. The device incorporates a base for placing the laminator on a desk or table. The machine is normally imported and packaged in a box that includes 15 vinyl laminating sleeves that are 4 3/8 inches wide and 6 1/2 inches long. Since these laminating machines are goods put up in sets for retail sale with the vinyl sheets, the essential character of this set, noting GRI-3 (b) would be characterized by the laminating machine. This item is designed for use in the home or in an office. 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..

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 transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport