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HQ 965289




August 26, 2002

CLA-2 RR:CR:GC 965289 DBS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8420.10.90; 8420.99.90

Mr. Christopher R. Wall
Pillsbury Winthrop, LLP
1133 Connecticut Avenue, NW
Washington, DC 20036-4305

RE: “Xyron 510” machine; NY H81167 modified

Dear Mr. Wall:

In NY H81167, issued to your client, Xyron, Inc., on June 5, 2001, the Director, National Commodity Specialist Division, New York, classified the “Xyron 500 Create-a-Sticker” and the “Xyron 510 4 in 1 machine,” (“Xyron 510”) in subheading 8479.89.97, Harmonized Tariff Schedule of the United States (HTSUS), as other machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter. Various parts for both machines and for a machine substantially similar to the “Xyron 510” were also classified in the ruling in subheading 8479.90.95, HTSUS, which provides for parts of the machines of heading 8479, HTSUS. We have reconsidered the classification of the “Xyron 510” and its accompanying parts, and now believe NY H81167 is, in part, incorrect.

Pursuant to section 625(c), Tariff Act of 1930 (19 U.S.C. 1625(c)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed modification of the above identified ruling was published on June 26, 2002, in the Customs Bulletin, Volume 36, Number 30. No comments were received in response to the notice.

FACTS:

The Xyron 510 is a sticker maker, laminator, label maker and magnet maker. It features a crank handle, sliding cutting blade, and two geared rubber-covered rollers about 1 inch in diameter to bring the article and materials together. Depending on the rolls of material in the replaceable cartridge inserted into the unit, it can laminate one or both sides of a card or similar article up to 5 inches wide with plastic film, apply an adhesive to the back of the article to create a sticker, laminate the top and simultaneously apply adhesive to the back of the article, or laminate the top and glue the back of the article to a flexible magnetic material, thus creating a personalized refrigerator magnet. It is also made of plastic, and is 14.1 inches wide, 5.7 inches high, and 8.6 inches deep. It weighs approximately 5 pounds. A sample was submitted.

In addition, sample sets of parts for use with either the “Xyron 510” or for the unit which is substantially similar to the Xyron 510 but is made by a competitor was submitted to the National Commodity Specialist Division, New York. As described in NY H81167, one set consisted of twin plastic holders for the two rolls of material, two flat plastic panels which, when assembled together with other U.S. made components (film/adhesive rolls, cores, and a washer), form a cartridge for the Xyron 510. Another set consisted of parts identical to the aforementioned set in design and use intended, after assembly into a cartridge unit, for use with the competitor’s unit. And another set was two plastic parts consisting of a housing with an attached roller and a portion of the frame of a unit to which three plastic pieces (a gear wheel, a roller, and a sliding cutter blade) are attached. These components will also be used in a Xyron 510 type machine sold by the competitor.

You contend that the “Xyron 510” is a calendering machine classifiable in subheading 8420.10.90, HTSUS, which provides for other calendering or other rolling machines. You further contend that the requirement enumerated in NY H81167 that machines of heading 8420, HTSUS, feature “a degree of physical robustness and pressure” introduces a criterion that is not legally defensible. In the alternative, you argue that the “Xyron 510” and its parts are classifiable as other office machines, classifiable in heading 8472, HTSUS and parts of other office machines, classifiable in heading 8473, HTSUS.

ISSUES:

Whether the “Xyron 510” is classifiable as a calendering or other rolling machine of heading 8420, HTSUS.

LAW AND ANALYSIS:

Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied.

In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) may be utilized. ENs, though not dispositive or legally binding, provide commentary on the scope of each heading of the HTSUS, and are the official interpretation of the Harmonized System at the international level. Customs believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).

The HTSUS provisions under consideration are as follows:

8420 Calendering or other rolling machines, other than for metals or glass, and cylinders therefor; parts thereof:

8420.10 Calendering or other rolling machines:

8420.10.90 Other

Parts:
8420.99 Other:

8420.99.90 Other

8479 Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and mechanical appliances:

8479.89 Other:
Other:
8479.89.97 Other

8479.90 Parts:

8479.90.95 Other

Your first claim is that the “Xyron 510” is a calendering machine classifiable in heading 8420, HTSUS. We turn to the EN for this heading to determine if the machine is described therein. EN 84.20 provides, in pertinent part, as follows:

With the exception of metal-rolling or metal-working machines . . . this heading covers calendering or other rolling machines, whether specialised to a particular industry or not.

These machines consist essentially of two or more parallel cylinders or rollers revolving with their surfaces in more or less close contact so as to perform the following operations, either by pressure of the cylinders alone or by pressure combined with friction, heat or moisture:

(1) The rolling into sheet form of material (including bakery, confectionery, biscuit, etc., doughs, chocolate, rubber, etc.) fed to the rollers in a plastic condition.

(3) The application of dressings or surface coatings.

Machines of this kind are employed in various industries (e.g. the paper, textile, leather, linoleum, plastics or rubber manufacturing industries)

In certain industries particular names are given to calendering machines (e.g. ironing machines in laundries, finishing mangles for the textile industry, or supercalenders for the paper industry) but they are classified in this heading whether called calendering machines or not.

The exemplars listed in the EN all refer to machines for manufacturing and various other industrial uses. It is clear that the machines contemplated to be classified in this heading are predominantly industrial machines. However, the EN also provides for certain items for domestic use, as it also states “The heading covers smoothing or ironing machines of the calendar type, whether or not for domestic use.” Further, the ENs do not specifically exclude small or domestic-type machines. Rather, they exclude industrial machines that are “somewhat similar to calender or rolling machines” that “do not fulfil the purposes described” in the EN cited above.

As stated in the facts section, the “Xyron 510” is a sticker maker, laminator, label maker and magnet maker. It consists, in pertinent part, of a crank handle and two geared rubber-covered rollers with their surfaces close together, which, when cranked, applies pressure, bringing the articles and materials together to apply an adhesive or laminate. That is, the revolving rollers are in close contact to apply dressings or surface coatings by pressure of the rollers alone. The machine fulfills the description and purposes of a machine of heading 8420, HTSUS.

A product literally included in a tariff definition may nonetheless be excluded upon a showing of legislative intent, United States v. Andrew Fisher Cycle Co., 57 C.C.P.A. 102, 426 F.2d 1308, 1311 (CCPA 1970), but there must be "strong and sufficient indications that it was the intent of Congress" to exclude the product at issue. Id. We stated in NY H81167, the machines of heading 8420 featured “a degree of physical robustness and pressure which the Xyron 510 lacks.” Though this is true, as the machine is a lightweight, domestic item, there is no indication this article should be excluded.

We note that Chapter 84, Note 2 provides that, subject to Note 3 to Section XVI, which is not applicable here, a machine which answers to a description in one or more of the headings 8401 to 8424 and also answers to a description in one or more of the headings 8425 to 8480 is to be classified under the appropriate heading in the former group. It is unnecessary to address whether the machine may be classified as an office machine of heading 8472, HTSUS, or a machine of heading 8479, HTSUS, because the machine would still be classified in heading 8420, HTSUS, by virtue of the aforementioned note.

We conclude that the “Xyron 510” is classifiable as a rolling machine of heading 8420, HTSUS. Therefore, parts for the “Xyron 510” are classifiable, pursuant to Section XVI, Note 2(b), HTSUS, in subheading 8420.99.90, HTSUS, which also provides for parts of the machines of heading 8420, to the extent that Section XVI, Note 2(b) is inapplicable.

HOLDING:

The “Xyron 510” is classifiable in subheading 8420.10.90, HTSUS, which provides for, “Calendering or other rolling machines, other than for metals or glass, and cylinders therefor; parts thereof: calendering or other rolling machines: other.” Parts for the “Xyron 510” and for the machine substantially similar to the “Xyron 510” are classified in subheading 8420.99.90, HTSUS, which provides for “Calendering or other rolling machines, other than for metals or glass, and cylinders therefor; parts thereof: parts: other.”

EFFECT ON OTHER RULINGS:

NY H81167, dated June 5, 2001, is hereby MODIFIED. In accordance with 19 U.S.C 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.

Sincerely,

Myles B. Harmon, Acting Director
Commercial Rulings Division


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