CLA-2 R:C:M 957404 JAS
Mr. Richard Landers
Quebecor Printing Richmond Inc.
P. O. Box 9579
Richmond, VA 23228
RE: Polishing and Cooling Machine; Machinery for Preparing
Printing Cylinders, Heading 8442; Machine for Surface
Finishing Printing Cylinders; Machine Tool for Removing
Metal by Means of a Polishing Stone; Composite Machine,
Principal Function, Section XVI, Note 3; HQ 957763
Dear Mr. Landers:
In a letter to you, NY 803750, dated November 23, 1994, the
Area Director of Customs, New York Seaport, replied to your
ruling request of October 27, 1994, on the classification of a
printing press and related equipment. You were advised that this
office would issue a separate ruling on the classification of the
chrome polishing and cooling machine.
FACTS:
Gravure printing machines utilize chrome-plated copper
cylinders that are engraved with the images to be printed. The
chrome polishing and cooling machine in issue is machinery
designed to remove the chrome plating and the engraved image by
grinding or polishing with an abrasive. Each cylinder will
subsequently be rechromed and a new image etched onto it.
The following components comprise the machine in issue: a
polishing device consisting of a working trough to hold the
cylinder, a guide system with motor-driven rack and pinion drive
to rotate the cylinder, polishing head with polishing stone,
cold/warm water connections with mixing valves and solenoids to
wash away extraneous chrome particles and other residue and to
cool the cylinder after working, and computer control operated by
digital display panel. It is unclear whether the machine is
numerically controlled, that is, able to carry out its machining
operations according to a program of numerically-coded
instructions. The listed components are mounted on a supporting
frame made up of tubes welded into a heavy structure with
adjustable plastic feet. - 2 -
The provisions under consideration are as follows:
8442 Machinery, apparatus and equipment (other than
the machine tools of headings 8456 to 8465),
... for preparing or making printing blocks,
plates, cylinders and other printing
components...; parts thereof:
8442.30.00 Other machinery, apparatus and equipment
...Free
* * * *
8460 Machine tools for deburring, sharpening,
grinding, honing, lapping, polishing or
otherwise finishing metal...by means of
grinding stones, abrasives or polishing
products:
8460.90 Other:
8460.90.40 Numerically controlled...4.4 percent
8460.90.80 Other...4.4 percent
ISSUE:
Whether the chrome polishing and cooling machine in issue is
a machine tool for tariff purposes.
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States (HTSUS) in accordance with the
General Rules of Interpretation (GRIs). GRI 1 states in part
that for legal purposes, classification shall be determined
according to the terms of the headings and any relative section
or chapter notes, and provided the headings or notes do not
require otherwise, according to GRIs 2 through 6.
The Harmonized Commodity Description And Coding System
Explanatory Notes (ENs) constitute the Customs Cooperation
Council's official interpretation of the Harmonized system.
While not legally binding on the contracting parties, and
therefore not dispositive, the ENs provide a commentary on the
scope of each heading of the Harmonized System and are thus
useful in ascertaining the classification of merchandise under
the System. Customs believes the notes should always be
consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23,
1989).
- 3 -
For tariff purposes, composite machines consisting of two
or more machines fitted together to form a whole and other
machines adapted for the purpose of performing two or more
complementary or alternative functions, are to be classified as
if consisting only of that component or as being that machine
which performs the principal function. Section XVI, Note 3,
HTSUS. The chrome polishing and cooling machine consecutively
performs two separate functions that are complementary, i.e.,
polishing and cooling. Cleansing with water both cools the
workpiece after polishing and removes extraneous chrome
particles. Machines of different kinds that are on a common base
or frame are fitted together to form a whole for purposes of the
cited note. The chrome polishing and cooling machine qualifies
as a composite machine for tariff purposes, the principal
function clearly being to polish.
By the terms of heading 8442, if the chrome polishing and
cooling machine is a machine tool of heading 8460, it cannot be
classified in heading 8442. Relevant ENs state at pp. 1274 and
1275 that heading 8460 covers certain surface-finishing machines
for metal which work by removing material by means of grinding
stones, abrasives, or polishing products, and includes polishing
machines for finishing the surface of the workpiece. For
purposes of the heading, the expression "polishing products"
encompasses, among other things, polishing discs or polishing
pads. The principal function of the chrome polishing and cooling
machine in issue is to finish the surface of the printing
cylinder by polishing to prepare it for replating and etching.
It qualifies as a machine tool for tariff purposes. For this
reason, it cannot be classified as machinery of heading 8442.
HQ 957763, dated May 22, 1995, reached the same conclusion with
regard to a similar polishing and cooling machine.
HOLDING:
Under the authority of GRI 1, the chrome polishing and
cooling machine is provided for in heading 8460. If numerically
controlled, it is classifiable in subheading 8460.90.40, HTSUS.
If not numerically controlled, it is classifiable in subheading
8460.90.80, HTSUS.
Sincerely,
John Durant, Director
Commercial Rulings Division