&&P359 Pneumatic Sealless Plastic Strapping Tool for Heavy Strapping is a pneumatic operated machine used in the hand for tensioning and friction weld sealing plastic straps for the purpose of packaging goods. It is designed to be able to rest on or against the product being strapped. The product has 10 models and is ideal for heavy duty applications with strapping dimensions of 19 to 32 mm (¾ to 1 ¼“) and a thickness up to 1.53 mm (.060“).

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your request for an Advance Ruling you proposed tariff classification under 8422.40.00.00. This tariff classification number is correct.&&&&Packing or wrapping machinery is named in heading 84.22 and no Section Notes, Chapter Notes, or Explanatory Notes exclude these strapping tools from classification therein and is further supported by the Explanatory Notes to heading 84.22, specifically note 7 which states that banding machines are included in heading 84.22.&&&&These goods also meet the terms of heading 84.67 as tools for working in the hand with a self-contained pneumatic motor and no Section Notes or Explanatory Notes exclude these strapping tools from classification therein. However, Chapter 84 Legal Note 2 states, in part, “a machine or appliance which answers to a description in one or more of the headings 84.01 to 84.24, or heading 84.86 and at the same time to a description in one or other of the headings 84.25 to 84.80 is to be classified under the appropriate heading of the former group or under heading 84.86, as the case may be, and not the latter group”. As such these goods are excluded from classification under heading 84.67 and are classified in heading 84.22 in accordance with GIR 1.&&&&Other packing machinery is named in subheading 8422.40 and these goods do not meet the terms of any other subheading under heading 84.22. There are no further breakouts under subheading 8422.40.&&