CLA-2-39:OT:RR:NC:4:434
Mr. Jeff Lu
Achem Industry America, Inc.
13226 Alondra Blvd.
Cerritos, CA 90703
RE: The tariff classification of Tape Dispensers from China
Dear Mr. Lu:
In your letter, dated August 29, 2018, you requested a tariff classification ruling. Please note, per CBP regulations, specifically 19 C.F.R. 177.1, this ruling is intended to apply to future, prospective shipments. Samples and product descriptions for five items were provided for review. Item numbers SL225, SL400 and SL9512, which were included in this request, will be separately addressed in ruling number N300804.
The “Table Top Dispenser – SL115” is a tape dispenser made of plastic designed to sit on a desk or similar surface. It measures approximately 3.25 inches high, 2.6 inches wide and 7.5 inches long. It weighs approximately 1.34 pounds. The maximum tape roll width it can accommodate is approximately 2.6 inches and maximum core size is 1 inch. You suggested classification of the table top dispenser within heading 3926, Harmonized Tariff Schedule of the United States (HTSUS), as an office or school supply of plastic. We agree; the dispenser appears to be primarily designed for office use to dispense common plastic adhesive tape.
The applicable subheading for the Table Top Dispenser – SL115 will be 3926.10.0000, HTSUS, which provides for Office or School Supplies (of plastic). The duty rate will be 5.3% ad valorem.
The “Pistol Grip Dispenser – SL3038” is a handheld device designed to facilitate the sealing of cartons. The item consists of a metal frame with a plastic handle, and, when loaded with a roll of adhesive sealing tape, can assist in the act of sealing boxes and cartons with tape. A plastic roller and metal cutting blade incorporated into the device allow a user to quickly apply the adhesive tape to a carton or box and then cut the tape from the roll.
You suggested classifying the Pistol Grip Dispenser – SL3038 within subheading 8205.59.5560, HTSUS, which provides for handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other handtools (including glass cutters) and parts thereof: other: other: of iron or steel: other: other (including parts). It is our position that this item is a mechanical appliance. Section XV Note 1(f) excludes articles of Section XVI (machinery, mechanical appliances and electrical goods). Therefore, classification of the Pistol Grip Dispenser – SL3038 within Chapter 82 is incorrect.
Based on the information provided, the Pistol Grip Tape Dispenser is similar in form and function to the hand carton sealers described in Headquarters Ruling Letter 952552, dated October 30, 1992.
The applicable subheading for the Pistol Grip Tape Dispenser will be 8422.30.9191, HTSUS, which provides for Machinery for filling, closing, sealing or labeling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; machinery for aerating beverages: Other: Other: Machinery for filling, closing, sealing, capsuling or labeling boxes, bags or similar containers: Other. The rate of duty will be free.
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 the World Wide Web at https://hts.usitc.gov/current.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. Subsequently, USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710) and August 16, 2018 (83 F.R. 40823). Products of China that are provided for in subheading 9903.88.01 or 9903.88.02 and classified in one of the subheadings enumerated in U.S. note 20(b) or U.S. note 20(d) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 8422.30.9191, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 8422.30.9191, HTSUS, listed above.
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 as it pertains to style SL115, contact National Import Specialist (NIS) Charlene Miller at [email protected]. If you have questions regarding style SL3038, contact NIS Evan Conceicao at [email protected]
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division