CLA-2-84:RR:NC:MM:110 G83906
Ms. Mollie R. Coyne
Mr. John M. Peterson
Neville, Peterson & Williams
80 Broad Street, 34th Floor
New York, NY 10004
RE: The tariff classification of printed media distribution systems from the Netherlands.
Dear Ms. Coyne:
In your letter dated November 2, 2000, on behalf of your client Buhrs America, Inc., you requested a tariff classification ruling.
The various models of the Buhrs printed media distribution systems are the Ultimail (Buhrs 4000), Polymax MTR (Buhrs 2800), MTR Enveloper (Buhrs 2000) and Polymate EMT (Buhrs 1000). These models are in the process of being renamed to the names that appear in parentheses after the current names. The Ultimail (Buhrs 4000), Polymax MTR (Buhrs 2800), and the Polymate EMT (Buhrs 1000) are printed media distribution systems designed for the mailing industry. They are designed to process paper products such as advertisements, books, and catalogues for mailing. This processing includes product loading, feeding, gathering, wrapping, addressing, sorting by postal code, and stacking. These systems are modular. These modules together, are capable of wrapping normal, thick and thin products, and have the ability to wrap and process for mail approximately 300 tons worth of products per day. Upon import, the Ultimail (Buhrs 4000), Polymax MTR (Buhrs 2800), and the Polymate EMT (Buhrs 1000) are said to be functional units. Section XVI, note 4 governs the classification of functional units.
Although these systems contain wrapping machinery, it is noted that these are mail processing systems. It is further noted that Chapter 84, note 2, states that heading 8422, "…other packing or wrapping machinery…" does not cover office machinery of heading 8472. The Explanatory Notes to Chapter 84, General, Part (D) also indicate that the rule of precedence for headings 84.01 to 84.24 does not apply to functional units, which are classified in accordance with Section XVI, note 4.
Heading 8472 provides for other office machines. Included in this category are addressing machines and mail processing machines for sorting or folding mail or for inserting mail in envelopes or bands, machines for opening, closing or sealing mail, etc.
When imported as functional units the applicable subheading for the Ultimail (Buhrs 4000), Polymax MTR (Buhrs 2800), and the Polymate EMT (Buhrs 1000) systems will be 8472.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other office machines: Machines for sorting or folding mail or for inserting mail in envelopes or bands, machines for opening, closing or sealing mail…." The rate of duty will be 1.8% ad valorem.
We are not able to provide a classification for the MTR Enveloper (Buhrs 2000) at this time since literature was not submitted for this system. You may wish to consider resubmission of your request for the MTR Enveloper (Buhrs 2000). If you decide to resubmit your request, please include all of the technical material necessary for us to determine its function and operation. Mail your request to U.S. Customs, Customs Information Exchange, Room 437, 6 World Trade Center, New York, NY 10048, attn: Binding Rulings Section.
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 Eileen S. Kaplan at 212-637-7019.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division