CLA-2-39:OT:RR:NC:N4:421
Erick Kim
TRK Customs Service, Inc.
1300 Valley Vista Drive #100
Diamond Bar, CA 91765
RE: The tariff classification of a nylon filament spool from Taiwan
Dear Mr. Kim:
In your letter dated July 2, 2015, on behalf of Ding Sheng Material Technology Corporation, you requested a tariff classification ruling. A sample was provided and is being returned to you.
The product at issue is identified as a Nylon Filament Spool cartridge for a 3D printer. The spool cartridge is approximately 8 inches in diameter and 2 inches in width, and contains a quantity of nylon monofilament. The diameter of the nylon monofilament is greater than 1 millimeter. You indicate that the spool cartridge is designed to be placed in a 3D printer, and said printer uses the nylon monofilament to print three dimensional objects by liquefying the filament and extruding it onto a glass bed within the printer.
In your submission you suggest classifying the Nylon Filament Spool cartridge as a printer part within subheading 8443.99.5050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Printing machinery…parts and accessories thereof: Parts and accessories: Other: Other: Other". The submitted literature states that this item is designed to be used within a 3D printer which produces three dimensional models and prototypes. Although this machine is described as a printer, it does not print as that term is commonly or commercially understood. Therefore, this type of machine is not classified within heading 8443, HTSUS, and classification of the Nylon Filament Spool cartridge as a part of a printer within subheading 8443.99.5050, HTSUS, would be incorrect.
As an alternative, you also suggest classifying the good under subheading 8477.90.8595, 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 this chapter; parts thereof: Parts: Other … Other parts”. Additional U.S. Rule of Interpretation 1(c), HTSUS, applies in the absence of special language or context which requires otherwise. Section XVI, Note 2 is such special language or context, but only where the competing provisions at issue are within Section XVI. In this case, because one of the competing provisions is outside Section XVI, Note 2 to that section does not provide special language or context which supercedes Additional U.S. Rule of Interpretation 1(c), HTSUS. Notwithstanding that the good may otherwise qualify as a part of heading 8477, HTSUS, an unlimited eo nomine provision describes a good by name, and ordinarily covers all forms of the named article. While the cartridge could be considered as a part of a machine classifiable in heading 8477, HTSUS, subject to Note 2 to Section XVI, HTSUS, heading 8477, HTSUS, is not the more specific provision based on the application of U.S. Additional Note 1(c), HTSUS. As a result, classification in subheading 8477.90.8595, HTSUS, would not be appropriate.
The Nylon Filament Spool will be classified based on the nylon monofilament, which is specifically provided for in heading 3916, HTSUS.
The applicable subheading for the Nylon Filament Spool cartridge will be 3916.90.3000, HTSUS, which provides for Monofilament of which any cross-sectional dimension exceeds 1 mm, rod, sticks, profile shapes, whether or not surface-worked but not otherwise worked, of plastics: Of other plastics: Other: Other: Monofilament. The rate of duty will be 6.5% 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 Evan Conceicao at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division