United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1991 NY Rulings > NY 0864424 - NY 0864589 > NY 0864424

Previous Ruling Next Ruling

NY 864424

July 2, 1991

CLA-2-84:S:N:N1:110 864424


TARIFF NO.: 8472.90.8000; 3926.90.9050

Mr. Lee Wright
Hamilton Beach/Proctor Silex, Inc.
4421 Waterfront Drive
Glen Allen, Virginia 2306

RE: The tariff classification of a laminating machine and plastic refill sheets from Taiwan.

Dear Mr. Wright:

In your letter dated June 11, 1991, you requested a tariff classification ruling.

The merchandise under consideration includes a model 470W laminator that is used to seal ID cards, business documents, photographs, and other paper objects in waterproof, airtight plastic. The card and the plastic refill sheet is fed into the electric laminator slot and then automatically fed through the back of the unit. This device incorporates a base for placing it on a table or desk, and can also be used for converting business cards into professional luggage tags. The machine is normally sold with a few plastic refill sheets.

Replacement refill laminate sheets are separately imported and normally contain 24 sheets that are 4 3/8 inches in length and 6 1/2 inches in width. The refill sheets are of plastic and folded in half. The refill sheets have rounded edges.

The applicable subheading for the laminating machine will be 8472.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other office machines. The rate of duty will be 3.7 percent ad valorem.

The applicable subheading for the refill laminate sheets when separately imported, will be 3926.90.9050 , HTS, which provides for other articles of plastic, other. The rate of duty will be 5.3 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

Previous Ruling Next Ruling

See also: