CLA-2-85:OT:RR:NC:1:102
Mr. Jose Gonzalez
HSN
1 HSN Drive
St. Petersburg, FL 33729
RE: The tariff classification of a plastic bag sealer from Taiwan.
Dear Mr. Gonzalez:
In your letter dated December 26, 2013 you requested a tariff classification ruling. Representative samples were included with your request and will be returned to you.
The product to be imported, referred to as vendor item number SS-001, is the Smart Sealer. Resembling a small stapler, this battery operated handheld apparatus utilizes micro-thermal technology. When the heated end of the sealer passes over a plastic bag, an airtight seal is created. This household product also features a built-in opener to neatly reopen the sealed bags, as well as a magnetic back for easy grab/storage.
You suggest classification of the subject merchandise in subheading 8422.30.9185, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in pertinent part, for Machinery for filling, closing, sealing, capsuling or labeling boxes, bags or similar containers: machines for forming, filling and sealing bags/pouches. However, the General Explanatory Note to chapter 84 states that chapter 84 covers machinery and mechanical apparatus. Chapter 85 covers electrical goods as well as domestic electromechanical appliances. Note 1(f) of chapter 84 supports the exclusion of the article from chapter 84 as an electric device with only a minor mechanical aspect. Since it is the electric aspect of this article that enables it to function, the instant merchandise is not machinery for sealing bags or other container of heading 8422, HTSUS, thereby precluding consideration of classification in subheading 8422.30.9185, HTSUS.
The applicable subheading for the Smart Sealer will be 8516.79.0000, HTSUS, which provides for electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric flatirons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545; parts thereof, other electrothermic appliances, other. The rate of duty will be 2.7 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 Barbara Kiefer at (646) 733-3019.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division