CLA-2-84:S:N:N1:103 810093
Mr. Chris M. Pedersen
International Bar Coding Systems & Consulting Inc.
PO Box 5000
Oroville, WA 98844
RE: The tariff classification of a printer-applicator machine
from Canada
Dear Mr. Pedersen:
In your letter dated April 11, 1995 you requested a tariff
classification ruling.
The PA-1000 printer-applicator machine is designed for use
in lumber mills for the automatic printing and labelling of
boards, lumber, panels, or other wood products at high speed.
Product data such as width, thickness, length, moisture content,
species and grade are input into the system. Utilizing a thermal
print head, the PA-1000 prints labels from 1.25 inches to 5
inches in width containing bar codes, text or graphics. The
labels are applied to the wood products while they move along the
production line. Each label contains unique information
identifying the specific piece. The machine interfaces with the
mills existing programmable logic control system or an external
computer (which is not included with the PA-1000).
The applicable subheading for the PA-1000 will be
8479.89.9599, Harmonized Tariff Schedule of the United States
(HTS), which provides for machines and mechanical appliances
having individual functions, not specified or included
elsewhere...: other machines and mechanical appliances: other:
other: other: other. The duty rate will be 3.5 percent ad
valorem.
Your inquiry does not provide enough information for us to
give a classification ruling on any software included with the
machine. Software is separately classifiable in heading 8524,
HTS, depending on the type of media on which it is recorded.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport