CLA-2-84:OT:RR:NC:N1:104
Ms. Jenni Kirn
World Exchange Inc.
11205 S La Cienega Blvd
Santa Monica, CA 90045
RE: The tariff classification of a Robo 3D Printer from China
Dear Ms. Kirn:
In your letter dated August 15, 2017, on behalf of your client, Robo 3D Inc., you requested a tariff classification ruling.
The imported item is the desktop Model R1+ Robo 3D printer which uses an additive manufacturing process to produce various 3D objects. The R1+ is a general purpose unit capable of working with various filaments such as plastics, wood, carbon and gold metallic. The model features linear motion and lead screws for better quality, performance, and consistency. The R1+ includes a filament feeding system for ease of use and a “quick release” for fast change out of the extruder. The model fabricates parts up to 10x9x8 inches (DxWxH) in size or 720 cubic inches in volume. The R1+ printer ships fully assembled and calibrated so it can start printing right away. It also comes fully equipped with an SD card so the user can print directly from an SD card rather so there is no need to be plugged into a computer via the USB.
In your submission you suggest classifying the Robo 3D printer as a printer within subheading 8443.32.1090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for printing machinery…: other printers,…: other, capable of connecting to an automatic data processing machine or to a network: printer units: other. The submitted literature indicates that this machine is used to produce three dimensional models. Although the machine is described as a printer, it does not print as that term is commonly or commercially understood. Furthermore, the Court of International Trade ruled upon 3D printer technology (i.e. an additive manufacturing process) in EOS of North America, Inc. v United States, Slip Op. 13-59. The court determined that each machine would be classified in accordance with the material that the machine used to produce the model. Therefore, the Robo 3D printer is not classified within heading 8443, HTSUS.
The applicable subheading for the Robo 3D printer Model R1+ will be 8479.89.9499, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter, parts thereof: Other machines and mechanical appliances: Other: Other: Other”. The rate of duty will be 2.5% 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 https://hts.usitc.gov/current.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division