CLA-2-84:R:N1:104 815172
Ms. Valerie R. Caulfield
Evans, Wood & Caulfield Inc.
20 West Lincoln Avenue
Valley Stream, NY 11580
RE: The tariff classification of tile cutter from England
Dear Ms. Caulfield:
In your letter dated September 21, 1995, you requested a
tariff classification ruling on behalf of Plasplugs Inc..
The Diamond Wheel Tile Cutter features a flat bed base for
cutting any size tile up to 1" (25mm) thick. The model is
capable of cutting ceramic, quarry, marble, slate, terrazzo,
terracotta and fully vitrified tiles. It also features a
detachable mitre guide for cuttings angles of 45o. The unit's
dimensions are as follows: length 17" (430mm), width 15"
(380mm), height 4" (100mm) and weight 9.7 lbs (4.4kg).
The applicable subheading for the Diamond Wheel Tile Cutter
will be 8464.90.5080, Harmonized Tariff Schedule of the United
States (HTS), which provides for Machine tools for working stone,
ceramics, concrete, asbestos-cement or like mineral materials or
for cold working glass: Other: Other...Other. The rate of duty
will be 2.8 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above
should be provided with the entry documents filed at the time
this merchandise is imported. If you have any questions
regarding the ruling, contact National Import Specialist Robert
Losche at 212-466-5670.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division