OT:RR:CTF:EMAIN H322723 NVF
U.S. Customs and Border Protection
Machinery Center of Excellence and Expertise
2813 Business Park Dr., Bldg. 1
Memphis, TN 38118-1556
Attn: John Gerace, Supervisory Import Specialist, Machinery Center of Excellence
RE: Request for Internal Advice on Classification of Heat Presses
Dear SIS Gerace:
This is in response to a request for internal advice, dated August 20, 2021, concerning the proper classification of various models of thermoprinting heat presses. The request was filed by counsel on behalf of Enetshops Inc. (“ENS”). In preparing this ruling, we also took into consideration the substance of our conference with counsel for ENS, held on June 30, 2022, as well as counsel’s follow-up submission, dated July 14, 2022.
FACTS:
At issue are four types of heat press machines: clamshell, swing away, slide-out drawer, and multifunction. Counsel provided a list of model numbers and the images below which they state are representative of the imports at issue.
The heat press machines are hand-operated machines that transfer images onto textiles and other materials using heated platens and pressure. When used, the material that is to be printed is placed on the heated lower platen and an inked image transfer to be printed is placed on top of the material. Both platens are coated in a nonstick coating. Examples of transfer material that can be used with the heat presses are digitally printed heat transfer paper, heat transfer vinyl, and sublimation prints. The heat press is closed and the image transfer occurs when both heated platens apply pressure onto the image transfer, allowing the heat-activated ink on the transfer to get applied to the textile or material.
ISSUE:
Whether the subject heat presses are classified as a printer of heading 8443, HTSUS, or a press of heading 8451, HTSUS.
LAW AND ANALYSIS:
Merchandise imported into the United States is classified under the HTSUS. Tariff classification is governed by the principles set forth in the General Rules of Interpretation (“GRIs”) and, in the absence of special language or context which requires otherwise, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUS and are to be considered statutory provisions of law for all classification purposes.
GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
The HTSUS provisions under consideration are as follows:
8443 Printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof.
8451 Machinery (other than machines of heading 8450) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor coverings such as linoleum; machines for reeling, unreeling folding, cutting or pinking textile fabrics; parts thereof:
Heading 8443, HTSUS provides for, in pertinent part, “Printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442; other printers, copying machines and facsimile machines, whether or not combined.” Therefore, in order to be classified under heading 8443, HTSUS, a machine must either be 1) a printer that uses printing components of heading 8442 or 2) an other printer, copying machine and facsimile machine, whether or not combined.
The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the HTSUS. While not legally binding or dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings at the international level. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989).
EN 84.43 states that printers of heading 8443 that use printing components of heading 8442 are most commonly rotary presses. The EN goes on to explain that “in their simplest form, these presses usually consist of a cylinder with two semi-cylindrical plates (letter press), or of cylinders which may be either engraved (gravure printing) or impressed (offset printing)” and also notes that “this group includes printing presses using a movable plate (or platen), and cylinder printing machines.”
Heading 8442, HTSUS provides for, “Machinery, apparatus and equipment (other than the machines of headings 8456 to 8465), for preparing or making plates, cylinders or other printing components; plates cylinders and other printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished); parts thereof.”
EN 84.42 states that the printing components of heading 8442 cover “The printing parts of printing machinery, for example, plates and cylinders, engraved or otherwise prepared for printing, used to print texts or illustrations; and prepared lithographic stones, cylinders and plates (i.e., those prepared so as to be suitable for engraving or otherwise receiving an image for subsequent use in printing).” The EN further explains that heading 8442 covers equipment used for printing processes such as relief printing, planographic printing, and intaglio printing.
With regard to the “other printers, copying machines, and facsimile machines” of heading 8443, HTSUS, EN 84.43 indicates that such printers are of the electronic type typically seen in an office setting which print information received from a computer onto paper. The EN states that such printers “accept data from various sources (e.g., automatic data processing machines, flatbed desktop scanners, networks)” and that “most incorporate memory to store that data.” These printers generally use an electrostatic or inkjet process to transfer ink onto paper.
The subject heat presses are not classifiable under heading 8443, HTSUS as printing machinery that uses printing components of heading 8442. They do not have any cylindrical components and are not rotary presses. While the heat presses have heated platens, such platens are not like the movable printing components described by heading 8442. Printing components of heading 8442 receive and hold ink and then transfer the ink onto the surface to be printed. By contrast, the heated platens used by the subject heat presses do not receive, hold, or transfer ink. Rather, they merely provide heat and pressure and cannot carry or impart ink onto a printing surface. Indeed, the nonstick coating on the heated platens render them incapable of carrying ink in a pattern for printing. Because the subject heat presses do not use printing components of heading 8442 and are not capable of carrying ink, they fall outside the scope of heading 8443, HTSUS as printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442.
Nor are the subject heat presses classified under heading 8443, HTSUS as other printers, copying machines, and facsimile machines. The heat presses are not able to receive data from another machine and print that data onto paper and they are not inkjet or electrostatic printers. Indeed, the heat presses have no printing capability whatsoever. The heat presses provide only heat and pressure and any printing that occurs takes place only by virtue of an inked image transfer which must be supplied and positioned by the user every time the heat press is used.
We find, instead, that the subject heat presses are described by heading 8451, HTSUS which provides for, inter alia, machinery for pressing textile yarns, fabrics, or made up textile articles. This is consistent with our decision in HQ H304958 (Aug. 24, 2020), which classified substantially similar merchandise. In HQ H304958, we observed that heat presses used for printing function in the same manner as ironing machines and presses of heading 8451, HTSUS albeit for different end-purposes. Whether they remove wrinkles or activate a heat-sensitive image transfer, the machines classified under heading 8541, HTSUS apply heat and pressure. We further noted that, as with the instant heat presses, heat presses used for printing do not have any ink-transferring capability and that in their condition as imported, all they can do is impart heat and pressure. The instant heat presses are virtually identical to the heat presses we already classified under heading 8451, HTSUS in HQ H304958.
ENS asserts that in NY H80878 (May 25, 2001), CBP stated that a calender machine used to print patterns was not classified under heading 8451, HTSUS because its principal function was to print, and not iron or press. However, the machine classified in NY H80878 has different physical characteristics from the instant heat presses and therefore different headings were under consideration. Indeed, as ENS concedes, the calendaring machine in NY H80878 was classified under heading 8420, HTSUS which is not under consideration here. Therefore, NY H80878 does not apply.
In light of the above, we find that the heat presses imported by ENS are classified as presses under heading 8451, HTSUS.
HOLDING:
By application of GRIs 1 and 6, the subject heat presses are classified in subheading 8451.30.00, HTSUS, which provides for, “Machinery (other than machines of heading 8450) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor coverings such as linoleum; machines for reeling, unreeling folding, cutting or pinking textile fabrics; parts thereof: Ironing machines and presses (including fusing presses).” The general column one rate of duty is free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8451.30.00, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, the importer must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8451.30.00, HTSUS, listed above.
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 internet at www.usitc.gov/tata/hts/.
You are to mail this decision to the requestor no later than 60 days from the date of the decision. At that time, the Office of Trade, Regulations and Rulings will make the decision available to CBP personnel and to the public on the Customs Rulings Online Search System (“CROSS”), at https://rulings.cbp.gov/, and other methods of public distribution.
Sincerely,
Yuliya A. Gulis, Director
Commercial and Trade Facilitation Division