The tariff classification of a laser coder from an unspecified country.

N037618 October 7, 2008 CLA-2-84:OT:RR:E:NC:1:104 CATEGORY: Classification TARIFF NO.: 8456.10.8000 Mr. Jose Fonseca Export Logistics Specialist Markem Corporation 150 Congress Street Keene, NH 03446 RE: The tariff classification of a laser coder from an unspecified country. Dear Mr. Fonseca: In your letter dated September 6, 2008 you requested a tariff classification ruling. The Smartlase® 130i Laser Coder is used for package coding on beverage, food, pharmaceutical, tobacco and personal care products. It produces a traceable/permanent mark on the products. The coder features a 30 Watt, air cooled RF excited CO2 laser. In a telephone conversation with a member of my staff, you confirmed that the laser coder in question is being imported together with its ancillary equipment, i.e., the positioning stand, shown in the submitted brochure. The laser head is not being imported alone. The laser remains stationary as the product passes before it on a conveyor. The applicable subheading for the Smartlase® 130i Laser Coder, imported as described above, will be 8456.10.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Machine tools for working any material, by laser or other light or photon beam, ultrasonic, electro-discharge, electro-chemical, electron-beam, ionic-beam or plasma arc processes: operated by laser or other light or photon beam processes: Other. The rate of duty is dependent on the country of origin. Assuming the Smartlase® 130i Laser Coder is produced in a country entitled to the rates of duty found in the General rates of duty column of the HTS, the rate of duty will be 2.4 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Patricia O’Donnell at (646) 733-3011. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division