CLA-2-84:RR:NC:1:110 L87307
Ms. Sandra Liss Friedman
Barnes, Richardson & Colburn
475 Park Avenue South
New York, NY 10016
RE: The tariff classification of label printers from Japan.
Dear Ms. Friedman:
In your letter dated September 2, 2005 on behalf of your client Brother International Corp., you requested a tariff classification ruling.
The merchandise under consideration is five Brother P-Touch labeling machines (Model Numbers PT-1830, PT-1950, PT-1000, PT-1400 and PT-2600). The five P-Touch labeling machines are compact portable printers designed to create self-adhesive labels. The P-Touch printers use the thermal transfer printing process.
Model Number PT-1830 is a desktop, AC adapter or battery powered machine measuring approximately 6?” wide by 8¾” deep and 2½” high. This printer features a 15-character Liquid Crystal Display (LCD) and full function keyboard with five additional function keys to navigate through framing, fonts, shadowing, outlining and other various printing features. This model prints up to two lines and automatically adjusts to accept four different tape sizes up to ¾” width. From the information you provided with your ruling request, the PT-1830 is imported packaged ready for retail sale with the printer, starter tape and user’s guide.
Model Number PT-1950 is a desktop, AC adapter or battery powered machine measuring approximately 7” wide by 9¼” deep and 2½” high. This printer features a 10-character, 2-ling LCD, full function keyboard with ten additional function keys to navigate through framing, fonts, shadowing, outlining and other various printing features. This model may be connected to a personal computer (PC) through a Universal Serial Bus (USB) cable to communicate with Windows-compatible PC’s and also features an automatic cutter for the label tapes. The PT-1950 prints up to five lines of text in various styles and automatically adjusts to accept four different tape sizes up to ¾” width. From the information you provided, the PT-1950 is imported packaged ready for retail sale with the printer, starter tape cartridge, AC Adapter and CD-ROM software.
Model Number PT-1000 is a handheld battery powered label printer measuring approximately 4?” wide by 7?” deep and 2¼” high. Although this model is a handheld machine, it is designed with a flat base for placing onto a desk or table. This printer features an 8-character LCD and full function keyboard with five additional function keys to navigate through the various printing features of print type and styles. This model prints up to two lines and automatically adjusts to accept three different tape sizes up to ½” width. From the information you provided, the PT-1000 is imported packaged ready for retail sale with the printer, starter tape and user’s guide.
Model Number PT-1400 is a handheld AC adapter or battery powered label printer measuring approximately 4½” wide by 9¼” deep and 3?” high. Although this model is a handheld machine, it is designed with a flat base for placing onto a desk or table. This printer features a 15-character, 2-line LCD and full function keyboard with fifteen additional function keys to navigate through the various printing features of print type and styles. This model prints up to seven lines at 180 dpi (dots per inch). The PT-1400 prints vertically and horizontally, has a built-in library of office and industrial symbols and various label templates. This printer will accept five different tape sizes up to 1” wide. From the information you provided, the PT-1400 is imported packaged ready for retail sale with the printer, starter tape, 6 AA batteries, wrist strap and user’s guide.
Model Number PT-2600 is a desktop, AC adapter or battery powered machine measuring approximately 7½” wide by 9½” deep and 2½” high. This printer features a 10-character, 2-ling LCD, full function keyboard with fourteen additional function keys to navigate through fonts, shadowing, and other various printing features. This model may be connected to a PC through a USB cable to communicate with a Windows-2000 or Macintosh compatible PC. The PT-2600 prints up to seven lines of text up to ¾” in height for labels and Avery address labels. From the information you provided, the PT-2600 is imported packaged ready for retail sale with the printer, starter tape cartridge, Avery address label cassette with 65 labels, USB cable, 8 AA batteries, CD-ROM software and tape separator.
The General Rules of Interpretation (GRIs) of the Harmonized Tariff System (HTS) governs the classification of goods put up in sets for retail sale. GRI 3(b) provides, in relevant part, that goods put up for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. The Explanatory Notes (ENs) of the HTS provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. According to the ENs for GRI 3(b), “goods put up in sets for retail sale” refers to goods which: consist of at least two different articles which are, prima facie, classifiable in different headings; consist of products or articles put up together to meet a particular need or carry out a specific activity; and are put up in a manner suitable for sale directly to users without repackaging.
Under GRI 3(b), the five Brother P-Touch labeling machines meet the definition of “goods put up in sets for retail sale.” As per GRI 3(b), classification is determined by the component, or components taken together, which confer on the set as a whole its essential character. The labeling machines clearly provide the essential character of each set.
With regard to labeling machines PT-1950 and PT-2600, these machines are capable of being connected to PCs for adding fonts, graphics and printing from databases. They meet Chapter 84, Note 5 (D) (see also NY D85703). It is noted that these two machines will be packaged with a separate tape cartridge and software in the form of a CD-ROM. The user prior to use must install the tape cartridge. The CD-ROM must be installed onto a PC in order for the machines to connect and communicate with. Classification of CD-ROM software must be classified in accordance with Legal Note 6 to chapter 85. Note 6, which states: “This note does not apply to such media when they are entered with articles other than the apparatus for which they are intended.” The CD-ROM software must be installed into apparatus other than the labeling machines. Accordingly, since the CD-ROM is entered with an article other than the apparatus for which it is to be installed, the CD-ROM software need not be separately classified.
The applicable subheading for the Brother’s P-Touch labeling machine Models PT-1950 and PT-2600 will be 8471.60.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Automatic data processing machines and units thereof…Input or output units…Other: Printer units: Other: Thermal transfer.” The general rate of duty will be free.
The applicable subheading for the other three Brother’s P-Touch labeling machine Model Numbers PT-1830, PT-1000 and the PT-1400 will be 8472.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other office machines…Other: Printing machines other than those of heading 8443 or 8471.” The general rate of duty will be free.
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 Eileen S. Kaplan at 646-733-3016.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division