CLA-2 CO:R:C:M 952552 DWS
District Director
U.S. Customs Service
6269 Ace Industrial Drive
P.O. Box 37260
Milwaukee, WI 53237-0260
RE: Protest No. 3701-92-100044; Hand Carton Sealer; Section XV,
Note 1(f); HQ 086869; NY 846543; NY 849895; NY 867321;
8479.89.90; 8205.59.80
Dear Sir:
This is our response on Application for Further Review of
Protest No. 3701-92-100044, dated July 1, 1992, concerning your
action in classifying and assessing duty on hand carton sealers
under the Harmonized Tariff Schedule of the United States
(HTSUS).
FACTS:
The merchandise consists of hand carton sealers. The sealer
is a hand-held device used to seal the flaps of a carton or box
closed. It is comprised of a plastic handle attached to a metal
body containing a spring pressure bar, a freely turning plastic
roller, and a metal cutting blade. To operate the sealer, a roll
of adhesive sealing tape is slid onto the spring bar in order to
hold the roll in place. The tape is then manually unwound and
threaded between the roller and two metal guide prongs so that
the adhesive surface of the tape faces outward. While an
individual holds down the flaps of a box with one hand, the other
hand is used to press and pull the sealer along the length of the
box's flaps, thus causing the tape to adhere to the flaps and
sealing the box closed. The sealer is then tilted up so that the
cutting blade cuts the tape from the roll.
ISSUE:
What is the proper classification of the hand carton sealer
under the HTSUS?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification is determined
according to terms of the headings and any relative section or
chapter notes.
The merchandise was entered under subheading 8479.89.90,
HTSUS, which provides for: "[m]achines and mechanical appliances
having individual functions, not specified or included elsewhere
in this chapter; parts thereof: [o]ther machines and mechanical
appliances: [o]ther: [o]ther." However, the entry was liquidated
under subheading 8205.59.80, HTSUS, which provides for: "[o]ther
handtools (including glass cutters) and parts thereof: [o]ther:
[o]ther: [o]ther."
Subheading 8422.30.90, HTSUS, provides for: "[m]achinery for
filling, closing, sealing, capsuling or labeling bottles, cans,
boxes, bags or other containers: [o]ther."
We disagree with the claim that the merchandise is
classifiable under subheading 8205.59.80, HTSUS. Section XV,
note 1(f), HTSUS, states that:
[t]his section does not cover:
(f) Articles of section XVI (machinery, mechanical
appliances and electrical goods).
It is our position that the sealer is a mechanical
appliance. The sealer features both a spring operated metal bar
and a plastic roller. The bar is used to hold in place the roll
of tape, and the plastic roller is used to apply force evenly
across the width of the tape to ensure the tape seals tightly
against the box flap. We find that both the bar and the roller
are mechanical features. Therefore, under section XV, note 1(f),
HTSUS, the sealer is precluded from classification under heading
8205, HTSUS.
The importer claims that HQ 086869, dated August 3, 1990,
controls the classification of the subject sealer. In HQ 086869,
a portable strapping dispenser, incorporating a brake, was held
to be classifiable under heading 8479, HTSUS. However, in that
ruling it was stated that:
[h]eading 8422 includes machines which perform 'packing or
wrapping'. The strapping dispensers do not perform any
packing or wrapping function. They simply provide a more
efficient manner by which strapping materials may be
utilized. Therefore, the dispensers with brakes cannot be
classified under heading 8422 since the terms of the heading
are not met.
Concerning the subject sealer, the terms of heading 8422,
HTSUS, have been met. The sealer performs a "packing or
wrapping" operation. Therefore, it is our position that the
sealer is described under subheading 8422.30.90, HTSUS. See
NY 846543, dated October 31, 1989, NY 849895, dated March 5,
1990, and NY 867321, dated October 17, 1989.
Because the sealer is included under heading 8422, HTSUS, it
is precluded from classification under 8479, HTSUS.
HOLDING:
The hand carton sealer is classifiable under subheading
8422.30.90, HTSUS, which provides for: "[m]achinery for filling,
closing, sealing, capsuling or labeling bottles, cans, boxes,
bags or other containers: [o]ther."
Because reclassification of the merchandise as indicated
above will result in a lower rate of duty than claimed, you are
instructed to grant the protest in full. A copy of this decision
should be attached to the Customs Form 19 and provided to the
protestant as part of the notice of action on the protest.
Sincerely,
John Durant, Director