CLA-2-84:OT:RR:NC:N1:118
Xandra Salas
Eastern Logistics Services Inc.
1 Cross Island Plaza
Suite 111
Rosedale, NY 11422
RE: The tariff classification of an M-POP Multifunction Machine from China.
Dear Ms. Salas:
In your letter dated October 16, 2018, on behalf of your client, Star Micronics America Inc., you requested a tariff classification ruling.
The imported item, identified as an M-POP Multifunction Machine, incorporates a two-inch thermal receipt printer and a compact cash drawer. The draw is adjustable and can hold bills and coins. The M-POP connects via Bluetooth and USB to a tablet or other mobile device. Once connected, the M-POP serves as a printer and cash drawer for a tablet/mobile device based Point of Sale System (POS).
You suggested classifying the M Pop Multifunction Machine within subheading 8473.29, heading 8470 or heading 8471. However, it is our opinion that the instant merchandise is a composite machine in accordance with Note 3 to Section XVI. We further find that the thermal printer, classified in heading 8443, performs the principal function.
The applicable subheading for the M-POP Multifunction Machine will be 8443.32.1050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof: Other printers, copying machines and facsimile machines, whether or not combined. Other, capable of connecting to an automatic data processing machine or to a network: Printer units: Thermal Transfer. 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.
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 Anthony E. Grossi at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division