&&Model P318, P328, and P328S are three different models of battery-powered strapping machines used in the hand for tensioning and heat-sealing the plastic straps used for packaging goods. All three models use rechargeable lithium-ion 18 volt batteries (not included with the tool). The different models are all used with polypropylene and polyester straps but have different tensioning abilities and are used with different sized straps. Models P318 and P328 have levers and buttons to control the tensioning and sealing functions whereas model P328S has a touch screen and a lever to control its functions. Each of them is designed to be able to rest on or against the product being strapped.

&&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 either 8422.40.00.00 or 8467.29.00.90. Tariff classification number 8422.40.00.00 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 inclusionary note 7. These goods also meet the terms of heading 84.67 as tools for working in the hand with a self-contained electric 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 8467.29.00.90 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.&&