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NY 884902



April 5, 1993

CLA-2-84:S:N:N1:884902

CATEGORY: CLASSIFICATION

TARIFF NO.: 8472.90.8000; 3926.10.0000

Ms. Mai Peck
System Five International Inc.
332 Sheppard Ave. E., Ste. 100
Willowdale, Ontario
Canada M2N 3B4

RE: The tariff classification of label dispensers from Canada

Dear Ms. Peck:

In your letter dated March 22, 1993, you requested a tariff classification ruling.

The merchandise under consideration involves 13 models of label dispensers that are designed to dispense preprinted labels such as identification labels, U.P.C. codes, country of origin labels, and special instruction labels. These dispensers are used in light manufacturing industries, assembly shops, mail rooms, offices, etc., and basically are used to remove the backing paper from preprinted pressure sensitive labels (peel and stick). All of the models have a base for placing it on a table, and are constructed of 75% Kydex plastic housings, 10% stainless steel, and 5% aluminum tubes.

The following models are manual and non-electric: 3.5; 6.5; 3.5p; Q.D. 2.25; 6.5p; Q.D. 4; 4.5 label caddy; 7.5 label caddy; EXP 7.5 manual; and EDP 16 manual. The three electric and automatic models, which meet the definition of a machine, are as follows: Compact 4; EXP 7.5 electric; and EDP 16 electric.

The applicable subheading for the three automatic and electric models of label dispensers will be 8472.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other office machines. The duty rate will be 3.7 percent ad valorem.

The applicable subheading for the ten models of non-automatic label dispensers will be 3926.10.0000, HTS, which provides for other articles of plastics... office and school supplies. The duty rate will be 5.3 percent ad valorem.

Goods classifiable under subheading 8472.90.8000, HTS, which have originated in the territory of Canada, will be entitled to a free rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

Goods classifiable under subheading 3926.10.0000, HTS, which have originated in the territory of Canada, will be entitled to a 2.6 percent 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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