CLA-2-84:OT:RR:NC:1:110
Ms. Barbara Y. Wierbicki
Tompkins & Davidson, LLP
5 Hanover Square, 15th Floor
New York, NY 10004
RE: The tariff classification of a coin sorting machine from China.
Dear Ms. Wierbicki:
In your letter dated February 12, 2008, you requested a tariff classification ruling on behalf of your client, E & B Giftware LLC.
The merchandise under consideration is the Sort-N-Save Bank. A sample was submitted with your ruling request and will be returned to you.
The Sort-N-Save Bank is an apparatus designed to automatically sort and direct coins (Quarters, Nickels, Pennies and Dimes) for consolidating into paper wrappers. The Sort-N-Save Bank is made entirely of plastic and measures approximately 8 inches high by 7½ inches wide and is 1½ deep. A slot is provided in the top for dispensing coins up to the size of a quarter. Once inserted, the coins roll down a ramp to the correct size opening for the individual coin denomination and drops into removable clear plastic tubes or cylinders labeled Quarters, Nickels, Pennies and Dimes. Each cylinder is sized to hold the exact amount of coins appropriated to fit into a standard coin wrapper (40 Quarters, 40 Nickels, 50 Pennies and 50 Dimes). A separate storage compartment is provided to store bank issue coin wrappers.
A machine is defined in legal note 5, section XVI: For the purposes of these Notes, the expression “machine” means any machine, machinery, plant, equipment, apparatus or appliance cited in the headings of Chapter 84 or 85.
The applicable subheading for the Sort-N-Save Bank will be 8472.90.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other office machines (for example…coin-sorting machines, coin-counting or wrapping machines…): Other: Other: Other currency and coin handling machines.” The general rate of duty will be 1.8 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 Thomas Campanelli at 646-733-3016.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division