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NY 808606

April 3, 1995

CLA-2-84:S:N:N1:110 808606


TARIFF NO.: 8472.90.9000; 9611.00.0000; 4823.51.0080

Mr. Dennis Heck
Tower Group International
5420 West 104th Street
Los Angeles, CA 90045-6069

RE: The tariff classification of a Brother SC-100 Stampcreator and its component parts from Japan.

Dear Mr. Heck:

In your letter dated February 24, 1995, on behalf of Brother International Corp., you requested a tariff classification ruling.

The merchandise under consideration involves a desktop office machine that creates custom made, pre-inked stamps. The machine operates either with 6 Dry Cell (C cell) batteries or an optional 120VA/7VDC adapter.

The machine incorporates a 2 line X 14 character LCD display, 163 built-in symbols, can print both vertically and horizontally, a keyboard, and incorporates three built-in fonts. The machine is approximately 2.1 pounds in weight, and its dimensions are 8.6" x 8.4" x 3". Using a standard keyboard, one can prepare text, format, and layout in the text mode or in the auto format mode. The size, style, font, vertical or horizontal layout formats can be previewed on the LCD display before actually transferring the info onto the stamp.

To make the pre-inked stamp, remove the Trial printer cassette and install the actual blank Stamp (either size 10, 30, or 40) in the right side of the SC-100. Upon pressing the print key, a warning is displayed. By pressing the return key, the Stampcreator thermal print head moves over the heat sensitive stencil film covering the pre-inked stamp to melt or "carve" the desired design/statement on the stamp. Once this design is on stencil film that covers the inked stamp, the ink will only pass through those openings causing the inked design on the medium. In its imported condition, this Stampcreator will consist of the SC-100 machine, 6 size C batteries, one Trialprinter cassette, one set of Trial printer sheets (thermal paper), one size 30 Stamp, one Stamp ID label sheet, one user's guide, one warranty card, and one service center booklet. The above merchandise will be imported, and sold at retail as a set. The blank pre-inked stamps along with a few paper labels are also separately shipped, as are the trial print sheets.

Noting GRI-3 (b), this Stampcreator kit would appear to meet the definition of a retail set. The essential character of this retail set is exemplified by the SC-100 machine. You have suggested classifying the model SC-100 Stampcreator in the provision for other machinery, apparatus and equipment for making printing components in subheading 8442.30.0000, HTS. Subheading 8442.30.0000 is intended to encompass machinery which makes printing components for use in the printing machinery of heading 8443 (for example, printing components of offset or gravure printing machinery). Since it makes a stamp which is not used in the printing machinery of heading 8443, the SC-100 Stampcreator cannot be classified in subheading 8442.30.0000, HTS.

The applicable subheading for the SC-100 Stampcreator kit will be 8472.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other office machines. The rate of duty will be 3.3 percent ad valorem.

The applicable subheading for the blank pre-inked stamps (model PS-S10B, PS-S10R, etc.) when separately imported, will be 9611.00.0000, HTS, which provides for date, sealing or numbering stamps and the like, (including devices for printing or embossing labels), designed for operating in the hand. The rate of duty will be 4.8 percent ad valorem.

The applicable subheading for the Trial print sheets when separately imported, will be 4823.51.0080, HTS, which provides for other paper, cut to size or shape, of a kind used for writing, printing or other graphic purposes: printed, embossed or perforated. The rate of duty will be 2.7 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

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