NY 856362 - The tariff classification of coin operated machines from Canada - United States International Trade Commision Rulings

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NY 856362

October 3, 1990

CLA-2-84:S:N:N1:103 856362

CATEGORY: CLASSIFICATION

TARIFF NO.: 8479.89.9090

Mr. C. Cosentino
Centro Manufacturing Inc.
3610 Nashua Drive, Unit 4
Mississauga, Ontario L4V 1L2 Canada

RE: The tariff classification of coin operated machines from Canada

Dear Mr. Cosentino:

In your letter dated August 23, 1990 you requested a tariff classification ruling.

Your firm manufactures three models of coin operated machines. The machines are free-standing floor units for use in video arcades and similar areas. When the proper amount of coins is inserted into the machines' coin mechanism, they display various types of information on two high resolution liquid crystal display lines located at the top of the machine. The liquid crystal lines are capable of displaying up to 40 characters per line. The Lotto Fortune Scale displays the user's weight, love mood, horoscope, and lucky number. The Love Mood machine displays the user's love mood after pressing the appropriate horoscope sign button on the machine. The Horoscope machine displays the person's horoscope, again after pressing the proper horoscope button. Optional features for each machine include a printer mechanism, which dispenses the displayed information on a printed ticket, and sound, such as words or music.

You refer to these units as vending machines which dispense information rather than products. Heading 8476, Harmonized Tariff Schedule of the United States, encompasses automatic goods-vending machines. However, this heading is limited to machines which automatically supply some kind of merchandise. Accordingly, these machines cannot be classified in heading 8476.

The applicable subheading for the Lotto Fortune Scale, Love Mood, and Horoscope machines will be 8479.89.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other machines and mechanical appliances having individual functions, not specified or included elsewhere. The duty rate will be 3.7 percent ad valorem.

Goods classifiable under subheading 8479.89.9090, HTS, which have originated in the territory of Canada, will be entitled to a 2.2 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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.

Sincerely,

Jean F. Maguire
Area Director

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