CLA-2 R:C:M 958154 RFA
Ms. Inge M. Kuschnitzky
I. KELA Company
1443 Tallevast Road
Sarasota, FL 34243
RE: Rotary Hot Foil Stamping Cylinders/Dies; Printing Machinery;
Parts of Machines for Uses Ancillary to Printing; Headings
8442 and 8443; Legal Note 2(a) to Section XVI; EN 84.42
Dear Ms. Kuschnitzky:
This is in response to your letter dated June 29, 1995,
concerning the tariff classification of rotary hot foil stamping
cylinders/dies under the Harmonized Tariff Schedule of the United
States (HTSUS).
FACTS:
The merchandise consists of brass, rotary hot foil stamping
cylinders/dies which are engraved with designs, decorations,
and/or lettering. Hot foil stamping is a procedure used to
place designs, decorations, and/or lettering made of a colored
metallic foil on paper, plastics, or other materials. The
process typically utilizes a colored metallic foil to which an
adhesive layer has been applied. Hot foil stamping machines
basically consist of a plate or cylinder die, a foil feeding
device, a plate or cylinder stamping press, and a heat source.
After importation, the stamping cylinders/dies will be added to a
printing control station which controls the on/off function and
temperature control.
The subject stamping cylinders/dies are engraved so that the
design to be applied is raised above the surface (i.e., in
relief). The stamping cylinders/dies are heated internally and
can be mounted in an existing ancillary die cutting station of a
printing press. As the paper web from the printing press and the
metal foil pass through the ancillary station, the die is pressed
down, causing the adhesive layer to melt and the metal foil in
the desired design to adhere to the paper, plastics, or other
materials.
ISSUE:
Are the brass stamping cylinders/dies classifiable as a
cylinder printing component or as a part of printing machinery
under the HTSUS?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's). GRI
1 provides that classification shall be determined according to
the terms of the headings and any relative section or chapter
notes.
As imported, the merchandise is shaped in the form of brass
cylinders/dies for use in a hot-foil stamping printing process.
Heading 8442, HTSUS, provides for "[m]achinery, apparatus and
equipment (other than the machine tools of headings 8456 to
8465), for type-founding or typesetting, for preparing or making
printing blocks, plates, cylinders or other printing components;
printing type, blocks, plates, cylinders and other printing
components; blocks, plates, cylinders and lithographic stones,
prepared for printing purposes (for example, planed, grained or
polished). . . ."
The Harmonized Commodity Description and Coding System
Explanatory Notes (EN) constitute the official interpretation of
the HTSUS. While not legally binding, the ENs provide a
commentary on the scope of each heading of the HTSUS and are
generally indicative of the proper interpretation of these
headings. See T.D. 89-80, 54 FR 35127, 35128 (August 23, 1989).
EN 84.42, pages 1233-1234, states in pertinent part, that:
Apart from certain exclusions referred to later, this
heading includes:
(i) Printing type and the printing parts of printing
machinery, for example, separate characters,
plates, blocks and cylinders, engraved or
otherwise prepared for printing, used to print
texts or illustrations (by hand or by the machines
of heading 84.43); and prepared lithographic
stones, cylinders, blocks and plates (i.e., those
prepared so as to be suitable for engraving or
otherwise receiving an image for subsequent use in
printing).
* * * * * * *
This heading covers equipment used in the printing of
texts, illustrations or repetitive designs, etc.,
whether on paper, textiles, linoleum, leather or on
other materials, by printing processes, viz.:
* * * * * * *
(A) PRINTING TYPE, BLOCKS, PLATES, CYLINDERS AND OTHER
PRINTING COMPONENTS; BLOCKS, PLATES, CYLINDERS AND
LITHOGRAPHIC STONES, PREPARED FOR PRINTING PURPOSES
(FOR EXAMPLE, PLANED, GRAINED OR POLISHED)
This heading includes:
* * * * * * *
(7) Engraved or etched cylinders.
(8) Plates and dies for relief stamping or printing,
e.g., for machines which emboss, with or without
also inking, letter heads, visiting cards, etc.
We find that the subject stamping cylinders/dies are of the
type of cylinders and printing components described eo nomine in
heading 8442, HTSUS. The subject merchandise is an engraved or
etched cylinder which is used by relief stamping or printing for
use in the printing of texts, illustrations or repetitive
designs, etc., whether on paper, textiles, linoleum, leather or
on other materials, by printing processes. Therefore, the
stamping cylinders/dies are classifiable under subheading
8442.50.90, HTSUS, which provides for cylinders and other
printing components.
Classification of the subject merchandise under heading
8443, HTSUS, as parts of machines for uses ancillary to printing,
was also considered. Printing machinery and their parts are
provided for in chapter 84, which is in section XVI of the HTSUS.
Legal Note 2 to Section XVI, HTSUS, provides as follows:
Parts of machines (not being parts of the articles of
heading 8484, 8544, 8545, 8546 or 8547) are to be
classified according to the following rules:
(a) Parts which are goods included in any of the
headings of Chapter 84 and 85 (other than headings
8485 and 8548) are in all cases to be classified
in their respective headings;
(b) Other parts, if suitable for use solely or
principally with a particular kind of machine, or
with a number of machines of the same heading
(including a machine of heading 8479 or 8543) are
to be classified with the machines of that kind.
However, parts which are equally suitable for use
principally with the goods of headings 8517 and
8525 to 8528 are to be classified in heading 8517;
(c) All other parts are to be classified in heading
8485 or 8548.
The stamping cylinders/dies are a part of a hot foil
stamping machine. The stamping cylinders/dies are eo nomine
provided for as cylinders or other printing components under
heading 8442, HTSUS. This provision is more specific than
heading 8443, HTSUS, which provides for parts of machines for
uses ancillary to printing. Therefore, by application of Legal
Note 2(a) to section XVI, HTSUS, classification under heading
8443, HTSUS, as a part of a printing machine, is precluded.
HOLDING:
The stamping cylinder/die is classifiable under subheading
8442.50.90, HTSUS, which provides for: "[m]achinery, apparatus
and equipment (other than the machine tools of headings 8456 to
8465), for type-founding or typesetting, for preparing or making
printing blocks, plates, cylinders or other printing components;
printing type, blocks, plates, cylinders and other printing
components; blocks, plates, cylinders and lithographic stones,
prepared for printing purposes (for example, planed, grained or
polished). . . : [p]rinting type, blocks, plates, cylinders and
other printing components; blocks, plates, cylinders and
lithographic stones, prepared for printing purposes (for example,
planed, grained or polished): [o]ther. . . . " The general,
column one rate of duty is 7.2 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division