CLA-2-84:OT:RR:NC:N4:410
Mr. Matthew Swanson
North Country Business Products, Inc.
1112 S Railroad St. SE
Bemidji, MN 56601
RE: The tariff classification of the point-of-sale checkout machine from China
Dear Mr. Swanson:
In your letter dated May 12, 2021 you requested a tariff classification ruling. Photographs, descriptive literature were submitted.
The subject merchandise is a point-of-sale (POS) self-service checkout (SCO) machine that contains an embedded computer, touchscreen monitor, metal and plastic cabinetry, trim, and molding. It is used by the customers to complete purchase transactions. The users will scan the items they wish to purchase with a barcode or select the items from the touchscreen display. Once all items are entered, the customers will complete payment via a payment card or with an attendant.
The applicable subheading for the point-of-sale (POS) self-service checkout machine will be 8470.50.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Calculating machines…ticket-issuing machines and similar machines…cash registers: Cash registers: Point-of-sale terminals.” 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 8470.50.0020, 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 8470.50.0020, 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 Michael Chen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division