CLA-2 OT:RR:CTF:TCM H011692 GC
RE: Tariff classification of ID Pal™ labeling tool; Revocation of NY J83032
Mr. Grant Smith
Trade Compliance Specialist
Brady Corporation
6555 West Good Hope Road
Milwaukee, Wisconsin 53223
Dear Mr. Smith:
This letter is in response to your request, dated April 26, 2007, on behalf of your company, Brady Corporation, for U.S. Customs and Border Protection (CBP) to reconsider New York Ruling Letter (NY) J83032, dated April 25, 2003. NY J83032 concerns the tariff classification under the Harmonized Tariff Schedule of the United States (HTSUS) of the ID Pal™ labeling tool imported by your company. We have reviewed NY J83032 and find it to be in error. Notice of the proposed action was published in the Customs Bulletin, Vol. 44, No. 14, on March 31, 2010. No comments were received in response to the notice.
FACTS:
The “ID Pal™” labeling tool was described in NY J83032 as a hand-held thermal transfer printer of specialized labeling materials that weighs approximately 1.2 pounds. Your written submission and the provided sample indicate that the “ID Pal™” is powered either by six AA batteries or through an AC adapter that is sold separately. It features an LCD screen and one cartridge of label paper, which is adhesive on one side. The device is capable of printing labels incorporating different font sizes on multiple lines. It is specifically designed for use in field operations such as wire and cable marking, on electrical patch and control panel surfaces, storerooms and tool cribs, and in maintenance/engineering, electrical data communications and laboratory applications.
ISSUE:
Whether the subject merchandise is classified in heading 9611, HTSUS, which provides for, in pertinent part, “date, sealing or numbering stamps, and the like”, or in heading 8443, HTSUS, which provides for “other printers”?
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
The HTSUS provisions under consideration in this case are as follows:
8443 Printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof:
8443.39 Other:
8443.39.90 Other…
* * *
9611.00.00 Date, sealing or numbering stamps and the like, (including devices for printing or embossing labels), designed for operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks:
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs), though not dispositive or legally binding, provide commentary on the scope of each heading of the HTSUS, and are the official interpretation of the Harmonized System at the international level. CBP believes the ENs should always be consulted. See T.D. 89-90, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).
In its discussion of “printers”, EN 84.43(II)(A) states the following, in pertinent part:
This group includes apparatus for the printing of text, characters or images on print media, other than those that are described in Part (I) above.
These apparatus accept data from various sources (e.g., automatic data processing machines, flatbed desktop scanners, networks). Most incorporate memory to store that data.
The products of this heading may create the characters or images by means such as laser, ink-jet, dot matrix or thermal print processes.
* * *
This heading excludes:
* * *
(k) Hand-operated label embossers of heading 96.11.
(Emphasis in original).
EN 96.11 states, in pertinent part, that:
This heading covers date, sealing and similar stamps and composing sticks, provided they are of a type designed to be used independently in the hand. (Date, sealing and similar stamps incorporating a base for fixing on a table, desk, etc., or designed for operating on a stand are excluded see the Explanatory Note to heading 84.72.).
(Emphasis in original).
The text of heading 9611, HTSUS, indicates that items covered by the heading are handheld “stamps” and similar articles. The parenthetical in the text of heading 9611, HTSUS, which reads, “including devices for printing or embossing labels”, clarifies that heading 9611, HTSUS, covers devices that print or emboss labels by stamping. In its discussion of the scope of heading 9611, HTSUS, EN 96.11 confirms that the heading covers “date, sealing and similar stamps” that are designed to be used independently in the hand. The instant “ID Pal™” is a handheld labeling tool used to print labels; it is not a stamp or similar to a stamp. It incorporates a thermal transfer printer to create labels of differing sizes and fonts. This operation falls outside the scope of heading 9611, HTSUS, which only provides for stamps and similar items.
Heading 8443, HTSUS, is an eo nomine provision for printers and printing machinery. Eo Nomine provisions provide for all articles named in the legal text unless specifically excluded. No type of printer is excluded from heading 8443, HTSUS. Furthermore, the function of the subject merchandise falls within the operation described in EN 84.43(II)(A). Specifically, the instant “ID Pal™” labeling tool incorporates a thermal transfer printer to print text onto print media. Accordingly, it is specifically provided for in heading 8443, HTSUS, as an “other printer”.
HOLDING:
By application of GRI 1, the subject “ID Pal™” labeling tool is classified in heading 8443, HTSUS, and is specifically provided for in subheading 8443.39.90, HTSUS, which provides for, in pertinent part: “…other printers, copying machines and facsimile machines, whether or not combined…: Other: Other…”. The general, column one 2009 rate of duty is free.
Duty rates are provided for your convenience and subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at www.usitc.gov.
EFFECT ON OTHER RULINGS:
NY J83032, dated April 25, 2003, is hereby revoked.
In accordance with 19 U.S.C. §1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division