CLA-2-84:OT:RR:NC:N4:410
Daniel Zupko
JAS Forwarding USA Inc.
6195 Barfield Road Atlanta, GA 30328
RE: The tariff classification of point-of-sale terminals from Vietnam
Dear Mr. Zupko:
In your letter dated November 16, 2023, you requested a tariff classification ruling on behalf of Block Inc.
The merchandise under consideration is two models of point-of-sale terminals (POSs), identified as the Stand and Mount. They are designed to accept and process various forms of payments, including chip cards, tap to pay via NFC, etc. The Stand is the countertop version, and the Mount is the version mountable on a wall or a pedestal. Both models are compatible with Apple’s USB-C iPad (the iPad is not included with the product). The point-of-sale terminals will be shipped with a USB hub, a power adapter cable, a power adapter, a drill mount, and an adhesive mount. The Stand is similar to a countertop cash register with an elevated lower pedestal arm connected to the payment processor with the iPad display. The Mount does not have the lower pedestal arm and is mounted directly to the area of choice of the user. Each point-of-sale terminal has a jack where a separate magnetic stripe card reader can be mounted for accepting payments via card swipe (the card reader is not included with the devices and is sold separately). Both the Stand and Mount models support various POS software and are compatible with selected hardware and a variety of third-party hardware accessories including receipt printers, scales, and barcode scanners. Through the iPad, users can connect to the internet, ethernet printers over local area networks, and to Bluetooth accessories.
The applicable subheading for the point-of-sale terminals will be 8470.50.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Calculating machines…ticket-issuing machines and similar machines…cash registers: Cash registers: Point-of-sale terminals.” 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Michael Chen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division