CLA-2-84:OT:RR:NC:N1:105

Louis Shoichet
Sandler, Travis & Rosenberg, P.A.
551 5th Avenue, Suite 1100
New York, NY 10176

RE: The tariff classification of the Bostitch Flash Laminator from China

Dear Mr. Shoichet:

In your letter dated August 21, 2020, on behalf of your client Amax Inc., you requested a tariff classification ruling.

The product under consideration is identified as the Bostitch Flash Pro 9.5 inch hot or cold desktop laminator (model # BOSLAM95FH-V). The laminator is described as a thermal, high-speed, desktop laminator, which is electronically powered and motor operated. The laminator is designed for use in the home, office or school setting for high-speed lamination of items such as photographs, documents and craft projects up to 9.5 inches. The laminator has a housing with an in-feed and out-feed slot and features two sets of parallel rollers with three temperature settings for either hot or cold lamination. The device uses a combination of pressure and heat to permanently seal a variety of materials of different shapes and sizes with a clear plastic finish. In operation, the laminating material enters the housing through the in-feed slot and passes between two sets of closely spaced parallel rollers. These rollers apply direct pressure and heat to the laminating material which is passed through to permanently adhere to the item being laminated. The Bostitch Flash Pro 9.5 inch hot or cold desktop laminator is imported with fifty assorted laminated pouches.

General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings, any relative section or chapter notes and, unless otherwise required, according to the remaining GRI’s taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3(a) states in part that when two or more headings each refer to a part of the item in a set put up for retail sale, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the goods. The Bostitch Flash Pro 9.5 inch hot or cold desktop laminator, consists of at least two different articles that are, prima facie, classifiable in different headings. The laminator is provided for in heading 8420, HTSUS, while the plastic pouches are provided for in Chapter 39, HTSUS. It consists of articles put up together to carry out a specific activity (i.e., laminating). Finally, the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the item in question is within the term "goods put up in sets for retail sale." GRI 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component that gives them their essential character. The factor or factors which determine essential character varies with the goods under consideration. Explanatory Note Rule 3(b)(VIII) lists factors such as the nature of the material or component, their bulk, quantity, weight or value and the role of a constituent material in relation to the use of the good. In considering all of these factors, we have concluded that GRI 3(b) applies based upon the Bostitch Flash Pro 9.5 inch hot or cold desktop laminator’s essential character, which is reusable and the most expensive portion.

The applicable subheading for the Bostitch Flash Pro 9.5 inch hot or cold desktop laminator (model # BOSLAM95FH-V) will be subheading 8420.10.9040, HTSUS, which provides for “Calendering or other rolling machines, other than for metals or glass, and cylinders therefor; parts thereof: Calendering or other rolling machines: Other: Calendering or other rolling machines for rubber and plastics.” The rate of duty will be free.

Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8420.10.9040, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 8420.10.9040, HTSUS, listed above.

The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.

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 Jason Christie at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division