CLA-2-84:RR:NC:1:110 K81441
Mr. P. F. Wegener
M. G. Maher & Co., Inc.
One Canal Place, Suite 1600
New Orleans, LA 70130
RE: The tariff classification of a coin sorter from Hong Kong.
Dear Mr. Wegener:
In your letter dated November 17, 2003 on behalf of your client Superior Merchandise you requested a tariff classification ruling.
The merchandise under consideration is a machine designed to automatically sort and direct up to 20 coins (pennies, nickels, dimes and quarters) at a time to paper wrappers. Two “C” type batteries that are not included power this coin sorter. One set of four paper coin wrappers is included with this machine. A rack designed to hold the four different size paper wrappers tilts out for easy removal. Up to 20 mixed coins may be dropped into an opening on the top of the machine and a red push button starts the sorting motor where coins are sorted and routed to the paper wrappers.
In your letter you suggest classification under 9503.90.0080. However, this coin sorter is properly classified under 8472.90.9060. Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTS) 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. Heading 8472 specifically mentions coin-sorting machines, a function this machine is specifically designed for, whereas heading 9503 simply makes reference to other toys. The coin sorter is a functional machine and not a toy.
The applicable subheading for the coin sorter will be 8472.90.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other office machines…coin-sorting machines… Other: Other: Other currency and coin handling machines.” The general rate of duty will be 1.8 percent ad valorem.
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 Eileen S. Kaplan at 646-733-3016.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division