CLA-2 RR:TC:MM 959287 JAS
Mr. James C. Alludi
A.J. Arango, Inc.
1516 E. 8th. Ave.
Tampa, FL 33605
RE: NY 865382 revoked; Laminizer, desk top laminating machine, household appliance for heat sealing small articles in plastic sleeves; office machines, heading 8472; electric welding machines and apparatus, heading 8515; C.A.D. 986;
NY 864424, NY 888918
Dear Mr. Alludi:
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C.
1625(c)(1)), as amended by section 623 of Title VI (Customs
Modernization) of the North American Free Trade Agreement
Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993),
notice of the proposed revocation of NY 865382, dated August 2,
1991, was published on September 18, 1996, in the Customs
Bulletin, Volume 30, Number 37/38.
FACTS:
The merchandise in issue is the Laminizer, an electric,
household-type appliance used to heat seal articles such as
photographs, recipe cards, licenses, assorted cards and paper
objects, etc., in plastic sleeves. It is generally rectangular
in shape with small feet at the four corners as a base, for
placement on desks or tabletops. Activating the machine causes
the automatic feed motor to start and pre-heating for 2-3
minutes. The article to be sealed is placed into the plastic
sleeve and the sleeve inserted, bonded edge first, into the front
of the machine where it engages with the automatic feed, and
comes out the back.
- 2 -
In NY 865382, issued to you on August 2, 1991, the Area
Director of Customs, New York Seaport, held that the Laminizer
was classifiable in subheading 8515.80.00, Harmonized tariff
Schedule of the United States (HTSUS), which provides for other
electric welding machines.
The provisions under consideration are as follows:
8472 Other office machines...:
8472.90 Other:
8472.90.90 Other...2.9 percent ad valorem
* * * *
8515 Electric...brazing or welding machines and apparatus...:
8515.80.00 Other machines and apparatus
...1.2 percent ad valorem
ISSUE:
Whether the Laminizer is an office machine of heading 8472.
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States (HTSUS) in accordance with the
General Rules of Interpretation (GRIs). GRI 1 states in part
that for legal purposes, classification shall be determined
according to the terms of the headings and any relative section
or chapter notes, and provided the headings or notes do not
require otherwise, according to GRIs 2 through 6.
The Harmonized Commodity Description And Coding System
Explanatory Notes (ENs) constitute the official interpretation of
the Harmonized System. While not legally binding on the
contracting parties, and therefore not dispositive, the ENs
provide a commentary on the scope of each heading of the
Harmonized System and are thus useful in ascertaining the
classification of merchandise under the System. Customs believes
the ENs should always be consulted. See T.D. 89-80. 54 Fed. Reg.
35127, 35128 (Aug. 23, 1989).
- 3 -
Relevant ENs to heading 8515 describe at p. 1356 certain
machines and apparatus for welding thermoplastic materials.
Among those are machines for welding with electrically heated
elements (heating element welding), in which the surfaces to be
joined are warmed by means of electrically heated elements and
joined under pressure with or without additives. These notes
appear to describe the Laminizer. However, we have reevaluated
the available information and determined that because of its size
and the environment in which used, the Laminizer is not commonly
known as or regarded in the industry as a welding machine. It is
a desktop machine, one advertized in submitted literature for use
in the household. In reaching this conclusion to exclude the
Laminizer from heading 8515, we note that tariff terms do not
include everything within their literal meaning. United States
v. Andrew Fisher Cycle, Inc., 57 CCPA 102, C.A.D. 986 (1970).
Other ENs at pp. 1302 and 1302a state, in relevant part,
that heading 84.72 covers all office machines not provided for
more specifically in the HTS. The term "office machines" is to
be taken in a wide general sense to include all machines used in
offices, shops, factories, workshops, schools, railway stations,
hotels, etc., for doing "office work" (work concerning the
writing, recording, sorting, filing, etc., of correspondence,
documents, forms, records, accounts, etc.). Office machines of
heading 84.72 must have a base for fixing or for placing on a
table or desk. It is our opinion that the Laminizer does office
work for tariff purposes. It is an office machine of heading
8472. NY 864424, dated July 2, 1991, and NY 888918, dated August
6, 1993, classified similar laminating machines in subheading
8472.80.00, HTSUS.
HOLDING:
Under the authority of GRI 1, the Laminizer is provided for
in heading 8472. It is classifiable in subheading 8472.90.90,
HTSUS. NY 865382, dated August 2, 1991, is revoked.
In accordance with 19 U.S.C. 1625(c)(1), this ruling will
become effective 60 days after its publication in the Customs
Bulletin. Publication of rulings or decisions pursuant to - 4 -
19 U.S.C. 1625(c)(1) does not constitute a change of practice or
position in accordance with section 177.10(c)(1), Customs
Regulations (19 CFR 177.10(c)(1)).
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division