CLA-2-84:S:N:N1:103 803750
8442.50.9010; 8428.90.0090; 8426.11.0000; 8461.90.4040;
8460.21.0080; 8456.90.1080; 8442.30.0000; 8460.90.8080;
8461.90.8080
Mr. Richard Landers
Quebecor Printing Richmond Inc.
PO Box 9579
Richmond, VA 23228
RE: The tariff classification of a printing press and associated equipment
from Germany, Italy, and England
Dear Mr. Landers:
In your letter dated October 27, 1994 you requested a tariff
classification ruling.
You submitted literature describing a gravure rotary press and various
associated equipment. The gravure rotary press will be used for four color
printing of both the front and back sides of a paper web. It will contain
eight printing units which utilize engraved printing cylinders. Ancillary
equipment for use with the printing press include a reel stand to unwind rolls
of paper, a slitting machine which cuts the continuous paper web into a
maximum of twelve ribbons, an angle bar system which utilizes rollers
positioned by a motor to turn the ribbons so they are placed one on top of the
other, and a folder which cuts the ribbons into sections, cross-folds the
sections and, if required, stitches the resulting booklets.
Your firm will also import on-line register and ribbon controllers as
well as an on-line cylinder wash system. The register controller is used to
ensure that each color is printed in the correct position. It accomplishes
this by electronically scanning each printed color and then adjusting the
position of each cylinder so that the ink is properly aligned on the paper
web. The ribbon controller ensures that all of the ribbons are properly
aligned in the folder. The cylinder wash system periodically sprays a solvent
onto the print cylinders in order to prevent ink buildup.
In addition, the following articles and machinery will also be imported:
1. Extra cylinders - copper coated steel cylinders with end shafts,
which are reprocessed after each printing job.
2. Automated cylinder rack - a storage rack containing a mechanical
elevator and cart system which stores, handles and retrieves up to 559
cylinders.
3. Overhead cranes - these transport cylinders to and from the storage
rack, and between tanks during reprocessing.
4. Model K-302 computer controlled engraving machine - scans an image
and then engraves the image onto a cylinder by means of twelve individual
engraving heads equipped with diamond styli.
5. CFM II cylinder processing center - turns a cylinder, grinds off the
image, and polishes it after each press run.
6. Single trough dechroming machine - uses an electrolyte and
electrical current to dechrome and clean a cylinder.
7. Single trough degreasing machine - also utilizes an electrolyte and
electrical current to degrease, rinse, and deoxidize a cylinder prior to
chrome and copper re-plating.
8. Cu-Pilot and Cr-Pilot plating machines - electroplate cylinders with
copper or chrome prior to etching a new image into the cylinder.
9. Multipilot polishing machine - utilizes a polishing head and
polishing stones to remove any particles which may have been deposited on the
new copper surface.
10. GMS gravure proof press - each reprocessed cylinder for a particular
run is mounted on this press in order to produce a proof of the printed page.
11. Type 87 correcting station - removes copper and re-etches an image
into a cylinder by means of acid in order to "correct" cylinder printing
errors found in the proofing process.
The applicable subheading for the gravure press, register controller, and
ribbon controller, imported in a single shipment, will be 8443.40.0000,
Harmonized Tariff Schedule of the United States (HTS), which provides for
gravure printing machinery. The rate of duty will be 3.3 percent ad valorem.
The cylinder wash system, separately imported, will be classifiable in the
provision for other mechanical appliances for spraying liquids or powders in
subheading 8424.89.0080, HTS. The duty rate will be 3.7 percent ad valorem.
The reel stand, angle bar system, and folder will be classifiable in the
provision for machines for uses ancillary to printing in subheading
8443.60.0000, HTS, and subject to a 3.3 percent ad valorem rate of duty. The
slitting machine will be classifiable in the provision for cutting machines of
all kinds in subheading 8441.10.0000, HTS, and dutiable at a rate of 2 percent
ad valorem.
The various other machinery described above will be classified as
follows:
Item HTS Number Duty Rate
Extra cylinders 8442.50.9010 8% ad val.
Automated cylinder rack 8428.90.0090 2% ad val.
Cranes 8426.11.0000 2% ad val.
Engraving machine 8461.90.4040 4.4% ad val.
Cylinder processing center 8460.21.0080 4.4% ad val.
Dechroming machine 8456.90.1080 4.4% ad val.
Degreasing machine 8442.30.0000 Free
Copper and chrome plating machines 8442.30.0000 Free
Polishing machine 8460.90.8080 4.4% ad val.
Gravure proof press 8443.40.0000 3.3% ad val.
Correcting station 8461.90.8080 4.4% ad val.
The question of classification of the chrome polishing and cooling
machine is being referred to the Office of Regulations and Rulings, U.S.
Customs Service Headquarters, 1301 Constitution Avenue, N.W., Washington D.C.
20229. A ruling will be issued to you from that office.
This ruling is being issued under the provisions of Section 177 of the
Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents
filed at the time this merchandise is imported. If the documents have been
filed without a copy, this ruling should be brought to the attention of the
Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport