The tariff classification of an embroidery system with components fromvarious countries

NY C89430 July 22, 1998 CLA-2-85:RR:NC:1: 112 C89430 CATEGORY: Classification TARIFF NO.: 8543.89.9695; 8524.39.8000 Ms. Mary McTigue LEP Profit International, Inc. P.O. Box 300553 Jamaica, NY 11434 RE: The tariff classification of an embroidery system with components from various countries Dear Ms. McTigue: In your letter dated June 17, 1998, on behalf of VWS, Inc., you requested a tariff classification ruling. As indicated by the submitted sample, this system consists of various components which are used to create embroidery designs through the use of a personal computer, and transfer the designs to an embroidery machine. The system consists of an embroidery card reader/writer; an electric cable to connect the reader/writer to the computer/embroidery machine; a memory card which is inserted into the reader/writer; an AC adaptor; a keyboard template which appears to be for use with the embroidery machine; a software disk; and an instruction booklet. The applicable subheading for the embroidery system will be 8543.89.9695, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrical machines and apparatus, ..., not specified or included elsewhere in Chapter 85, HTS. The general rate of duty will be 2.9 percent ad valorem. In accordance with Note 6, Chapter 85, the software disk is separately classifiable in subheading 8524.39.8000, HTS, which provides for other records, tapes and other recorded media for sound or other similarly recorded phenomena, ... The general rate of duty will be 3.2 percent ad valorem. Your inquiry also requests a determination as to the acceptability of the proposed country of origin marking of this system. Each of the components is marked with the appropriate country of origin. A label on the retail carton notes that there are multiple countries of origin, and lists the countries involved. There is also the statement "Assembled in Sweden" on the label. This office believes that the notations as to the countries of origin for the components constitute acceptable marking under 19 U.S.C. §1304. However, we do not believe that "Assembled in Sweden" accurately reflects the nature of this transaction. There does not appear to be any assembly involved, but, rather, a simple packaging operation. Accordingly, we advise that "Packaged in Sweden", or a similar notation, be used in lieu of "Assembled in Sweden". This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist David Curran at 212-466-5680. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division