The tariff classification of Postal Champ 2000 from China

N052950 March 17, 2009 CLA-2-84:OT:RR:NC:1:104 CATEGORY: Classification TARIFF NO.: 8479.89.9899 Mr. Steve Hacker Vertox Company 28262 Sorrento #143 Laguna Niguel, CA 92677 RE: The tariff classification of Postal Champ 2000 from China Dear Mr. Hacker: In your letter dated February 26, 2009 you requested a tariff classification ruling. The “Postal Champ 2000” is a postage stamp applicator. The device is capable of handling a roll of 100 “Self-Stick” U.S. Postage Stamps. The ABS plastic hand operated unit is able to apply up to 60 stamps per minute to letters or packages. The internal feed rollers are composed of metal and rubber while the applicator head itself is made of plastic. When not in use, the applicator can rest on a flat surface. However, there is no base to facilitate its operation. The applicator is ideal for small businesses and home use. Its clamshell packaging allows for stand alone or pegboard display. As stated in your fax dated March 12, 2009, this office will retain the sample. The applicable subheading for the Postal Champ 2000 will be 8479.89.9899, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter, parts thereof: Other machines and mechanical appliances: Other: Other: Other. The rate of duty will be 2.5% 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