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NY 886439

June 7, 1993

CLA-2-84:S:N:N1:110 886439


TARIFF NO.: 8473.30.4000

Ms. Maria Tan Pedersen
Howrey & Simon
1299 Pennsylvania Ave., N.W.
Washington, D.C. 20004-2402

RE: The tariff classification of a paper cutting device for printers from Japan

Dear Ms. Pedersen:

In your letter dated May 14, 1993, on behalf of Hitachi Metals America, Ltd., you requested a tariff classification ruling.

The merchandise under consideration involves a YSS Rotary Cutter Unit, model W15A-W32A, that is designed and used with a model 4400 direct thermal and thermal transfer printer. The paper cutting device consists essentially of a rotary blade that is connectable to a DC motor. The device is approximately 11 inches in length, and is principally used to cut labels and tag stock in conjunction with the printers' operations.

The 4400 thermal printer that this cutting device is used with, is designed to operate in a wide range of environments and can be configured to meet the printing requirements of almost any data collection system. It is designed to operate with a host computer directly, or indirectly with a multi-drop network configuration. Modems let the printer communicate with the host computer from a remote location that is not accessible through direct cabling. Noting Legal Note 5 (B) to Chapter 84 of HTS, these printers would thus appear to meet the definition of a "unit" of an automatic data processing machine. As per Legal Note 2 (b) to Section XVI of HTS, these paper cutting devices are principally used with the model 4400 direct thermal printer.

The applicable subheading for the paper cutting device will be 8473.30.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of the machines of heading 8471 not incorporating a cathode ray tube. The rate of duty will be free.

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

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