CLA-2-84:OT:RR:NC:1:104
Ms. Sandra Liss Friedman
Barnes, Richardson & Colburn, LLP
475 Park Avenue South
New York, NY 10016
RE: The tariff classification of ScanNCut machines from China
Dear Ms. Friedman:
In your letter dated January 14, 2014, on behalf of your client, Brother International Corp., you requested a tariff classification ruling.
You have requested a ruling as to the tariff classification under the following two scenarios:
(a) Brother ScanNCut cutting machines, Models #CM100DM, CM550DX and CM250 imported packaged together with its parts/accessories and
(b) When separately imported, a blade holder, a standard mat and a low tack adhesive mat designed for use with the ScanNCut machines.
Model numbers CM100DM, CM550DX and CM250 are all cutting machines designed to allow the user to cut out shapes and designs. Each model is designed to be used for cutting out fabrics for appliqués, quilting, as well as scrapbooking which uses paper for cutting out designs. The
ScanNCut machines are stand-alone machines and are not attached to a computer. The machines also contain many built-in-designs which may be used for quilting and appliqués. Additional quilting patterns are available separately. In your letter, you indicate that your client “anticipates that the ScanNCut machines will be primarily used for cutting fabric”. This opinion is said to be based upon the market in which these cutting machines are sold, i.e., to the sewing and embroidery dealers, and the fact that the machines also incorporate numerous patterns for applique and quilting designs and are sold with various accessories that are dedicated for use with fabric.
The ScanNCut machines offer a scanning function with three options. The ‘direct cut’ option allows the user to scan a design on a mat. The design will appear on a LCD screen where it can be edited and then cut in a single pass. The next function is the ‘scan to cut data’ where the design is scanned and the user is able to edit the design and save it to the cutting machine or to a USB memory stick and cut it out later. The last function is the ‘scan to USB’ function which allows the user to scan a design or photo and save it to a USB memory stick.
The following items will be packaged together with model #CM100DM: a touch pen, a simple spatula, a standard mat (12” by 12”), an accessory pouch, a standard cut blade, a standard cut blade holder, a low tack adhesive mat, a deep cut blade, a deep cut blade holder, a 12” by 12” high tack adhesive fabric support sheet and a 12” by 12” iron-on fabric appliqué contact sheet. The machine also comes equipped with 500 cutting patterns and 100 quilting designs. Model #CM100DM is to be used primarily for quilting and appliqués and secondarily to cut out paper for scrapbooks or other paper crafts. The following items will be packaged together with Model #’s CM550DX and CM250: a touch pen, a simple spatula, a two standard mats, an accessory pouch, a standard cut blade, a standard cut blade holder, a low tack adhesive mat deep cut blade, a deep cut blade holder, a 12” by 12” high tack adhesive fabric support sheet, a 12” by 12” iron-on fabric appliqué contact sheet, a 6 color pen set, two erasable pens, a CD with appliqué patterns and a pen holder. 700 cutting patterns and 140 quilting designs are included. On all models, the standard cutting blade is used for cutting paper and the standard and deep cut blade is used on cutting fabric. The deep cut blade has a wider blade and is suitable for cutting fabrics such as denim and felts.
General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule (HTS), states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relevant section or chapter notes and, unless otherwise required, according to the remaining GRIs taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTS. GRI 3(a) states in part that when two or more headings each refer to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the goods. The above described sets consist of at least two different articles that are, prima facie, classifiable in different headings. No components will be added subsequent to importation. They consist of articles put up together to carry out a specific activity (i.e., cutting of shapes and designs). Finally, the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the sets in question are within the term “goods put up in sets for retail sale.” GRI 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component which gives them their essential character. It is the opinion of this office that the cutting machines impart the essential character to the sets.
The blade holder holds the blade in the ScanNCut machines. It is a knob made of molded plastic with a spring and magnet. The back side of the blade holder is grooved and fits into the mechanical switches inside the ScanNCut machine carriage. The magnet in the blade holder holds the metal blade in the other end. The knob can be turned left or right to adjust the length of the blade. The blade holder is specifically designed for use with the ScanNCut machines to enable the machine to perform its cutting function.
The standard mat is made of polyethylene terephthalate (PET) plastic. It is 12 inches long, 12 inches wide and 0.25 mm deep. The front side of the mat is coated with pressure sensitive adhesive which is 0.03 mm thick and covered in transparent PETY plastic sheet which is 0.25 mm thick. The user removes the plastic sheet and places a single sheet of fabric on the adhesive side of the mat which is then fed through the cutting machine for cutting. The standard mat may be used with the standard blade or the deep cut blade.
The low tack adhesive mat is made of polyethylene terephthalate (PET) plastic and is 12 inches long, 12 inches wide and 0.25 mm deep. The front side of the mat is coated with pressure sensitive adhesive 0.01 mm thick and covered in transparent PET plastic sheet about 0.25mm thick. The user removes the plastic sheet and places a single sheet of paper on the adhesive side of the mat and then feeds the mat through the cutting machine for cutting. The low tack adhesive mat is to be used with the standard blade.
The applicable subheading for the ScanNCut machines, models #’s CM100DM, CM550DX and CM250 imported as described above, will be 8451.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Machinery (other than machines of heading 8450) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor coverings such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics; parts thereof: Machines for reeling, unreeling, folding, cutting or pinking textile fabrics”. The rate of duty will be Free.
The applicable subheading for the blade holder, standard mat and the low tack adhesive mat, when imported separately, will be 8451.90.9090, HTSUS, which provides for “Machinery (other than machines of heading 8450) for …; machines for reeling, unreeling, folding, cutting or pinking textile fabrics; parts thereof: Other: Other: Other”. The rate of duty will be 3.5 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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division