The tariff classification of produce coding lasers from the United Kingdom

NY K85700 May 27, 2004 CLA-2-90:RR:NC:MM:114 K85700 CATEGORY: Classification TARIFF NO.: 9013.20.0000 Mr. Fred A. Durand Durand-Wayland, Inc. P.O. Box 1404 Lagrange, GA 30241-1404 RE: The tariff classification of produce coding lasers from the United Kingdom Dear Mr. Durand: In your letter dated April 20, 2004 you requested a tariff classification ruling. Model 6-8757 is a horizontal produce coding laser and Model 6-8413 is a vertical produce coding laser. The lasers are designed to mark produce, such as citrus fruits, with product codes and any other information desired by the user. The potential users are producers and packers of fresh produce. The laser is a CO2 laser and it will be imported without handling equipment. You asked about the applicability of subheading 9817.00.50, HTS, to the produce coding lasers. Subheading 9817.00.5000, HTS, is the provision covering machinery, equipment, or implements to be used in agricultural or horticultural pursuits. This is an actual use provision subject to the certification process found in Sections 10.131 - 10.139 of the Customs Regulations. The lasers in question are used to code produce with a product lookup code, country of origin or any other description a producer may choose. Such product marking is not an agricultural or horticultural pursuit, as those terms are commonly understood. Therefore, subheading 9817.00.50, HTS is not appropriate in this case. The applicable subheading for the produce coding lasers will be 9013.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for lasers, other than laser diodes. The rate of duty will be 3.1 percent ad valorem. 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 Barbara Kiefer at 646-733-3019. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division