CLA-2-96:OT:RR:NC:N4:462
Terry Choi
Sliver Timing Ltd
8/F, Pioneer Place
33 Hoi Yuen Road, Kwun Tong, HK
China
RE: The tariff classification of label makers from China
Dear Mr. Choi:
In your letter dated February 18, 2021, you requested a tariff classification ruling. Images and descriptive information were provided.
The item under consideration is a plastic, manual embossing label maker. It prints letters, numbers, and emoticons on tape. The tape is not included upon importation. It does not require a battery or electricity.
You propose classification in subheading 3926.10.0000, Harmonized Tariff Schedule of the United States, (HTSUS), as an office or school supply. However, they are more specifically provided for in heading 9611.
The applicable subheading for the label maker will be 9611.00.0000, HTSUS, which provides for “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 rate of duty will be 2.7 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9611.00.0000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 9611.00.0000, 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, please contact National Import Specialist Sandra Sary at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division