CLA-2-84:RR:NC:1:104
Mr. Tom Boivin
Roland DGA Corporation
15363 Barranca Parkway
Irvine, CA 92618-2216
RE: The tariff classification of a wide format inkjet printer and a wide format inkjet printer/cutter from Japan
Dear Mr. Boivin:
In your letter dated November 30, 2006 you requested a tariff classification ruling.
The wide-format sublimation digital inkjet printer, Model Number FP-740, is designed to produce graphics for a range of wide-format applications, i.e. flags, banners and other soft signage. The unit features eight piezo print heads and an extended capacity ink system. It produces graphics up to 548 square feet per hour. Sublimated prints can be transferred from paper to surfaces such as fabric, plastic, metal and porcelain. Printing width is 73.6 inches wide and the printing resolution is 720 dpi max. There is no indication in the submitted data that this unit is principally used on textiles. The unit is intended to be used in conjunction with a separate personal computer (not imported with the Model Number FP-740).
The 6 color inkjet printer and contour cutter, Model Number XC-540, is designed to produce outdoor graphics (banners, signs, vehicle graphics) that are UV and water resistant. Other applications include the production of labels, decals, apparel graphics, floor graphics, and packaging. The unit can print on and cut media such as vinyl, canvas, banner and backlit film up to 54 inches in width. It features a 64 nozzle piezo inkjet print head capable of printing resolutions up to 1440 dpi using solvent based inks. In addition, it has a swivel drag cutting blade for high speed precision contour cutting. In your letter, you indicate that the unit is principally used on plastic media. The unit is intended to be used in conjunction with a separate personal computer (not imported with the Model Number XC-540).
Both the units are excluded from heading 8471, Harmonized Tariff Schedule of the United States (HTSUS), which provides for automatic data processing machines, by virtue of Note 5(E) to Chapter 84 as they are performing functions other than data processing.
The applicable subheading for the wide-format sublimation digital inkjet printer, Model Number FP-740, will be 8443.51.5000, HTSUS, which provides for Printing machinery used for printing by means of printing type, blocks, plates, cylinders and other printing components of heading 8442; ink-jet printing machines, other than those of heading 8471; machines for uses ancillary to printing; parts thereof: Other printing machinery: Ink-jet printing machinery: Other. The rate of duty will be free.
The applicable subheading for the 6 color inkjet printer and contour cutter, Model Number XC-540, will be 8477.80.0000, HTSUS, which provides for Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere (in Chapter 84): other machinery. The rate of duty will be 3.1 percent ad valorem.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
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
Patricia O’Donnell at 646-733-3011.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division