CLA-2-84:RR:NC:MA:110 A 86345
Mr. John Hanson
Epson America Inc.
20770 Madrona Avenue
Mail Stop B1-02
Torrance, CA 90503-3777
RE: The tariff classification of a Label machine and a tape
cartridge from Japan.
Dear Mr. Hanson:
In your letter dated July 25, 1996, you requested a tariff
The merchandise under consideration involves a model 2001xl
label machine and the tape cartridge for these machines. The
label machine is a compact desktop machine with a base, that
allows the user to create labels that will be used as name tags
and shelf labels. The labeler incorporates a standard format 63-key keyboard, two-line 24-character display, adjustable fonts,
compact tape ribbon cartridges, and a 2,000 character memory.
The machine is approximately 6.7 inches in width, 8.5 inches in
length, 2.1 inches in height and weighs 1.4 pounds without the
batteries and tape.
The tape cartridge comes in various widths (1/4", 3/8", «",
and 1") and various color combinations. The tape is constructed
of a tear-resistant polyester base with a pressure sensitive
acrylic adhesive system. The tape is inside of a plastic
cartridge and is comparable to a ribbon that is inked or
otherwise prepared for giving impressions.
Consideration has been given to classifying the label
machine in subheading 8442.20.00, HTS, which provides for
machinery, apparatus and equipment for typesetting or composing
by other processes, with or without founding device, or in
subheading 8443.59.50, HTS, which provides for other printing
machinery: other: other. However, you state in your letter of
July 25, 1996 that this article is not primarily used for
typesetting layout. While it contains an LCD display which
allows for editing of manually keyed text, it is principally used
to print out the composed text onto pressure sensitive adhesive
tape, and is not a cold composing machine. Thus 8442.20.00 does
not apply. It is akin to automatic typewriters and thermal fax
machines, which may be said to "print" but do not utilize type,
printing blocks, plates, or cylinders and are not considered to
be printing machinery. Thus the labeler is not a printing
machine encompassed by subheading 8443.59.50.
Noting the principles cited in HQ Ruling 958899 of February
14, 1996, the tape cartridge for the labeling machine, would meet
the definition of a ribbon permanently put up in plastic or metal
cartridges, of a kind used in typewriters, ADP machines or other
The applicable subheading for the model 2001xl label machine
will be 8472.90.9000, Harmonized Tariff Schedule of the United
States (HTS), which provides for other office machines
duplicating machines, addressing machines, automatic banknote
dispensers, coin-sorting machines, coin-counting or wrapping
machines, pencil-sharpening, and perforating or stapling
machines. The rate of duty will be 2.9 percent ad valorem.
The applicable subheading for the tape cassette cartridge
will be 9612.10.1020, HTS, which provides for typewriter or
similar ribbons, measuring less than 30mm in width, permanently
put up in plastic or metal cartridges of a kind used in
typewriters, ADP machines or other machines. The rate of duty
will be 2.9 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 Art
Brodbeck at 212-466-5490.
Roger J. Silvestri