CLA-2-84:S:N:N1:105 850666
Mr. Scott A. Cohn
Grunfeld, Desiderio, Lebowitz & Silverman
12 East 49th Street
New York, N.Y. 10017
RE: The tariff classification of magnetic media discs
manufacturing machinery from Japan.
Dear Mr. Cohn:
In your letter dated March 15, 1990 submitted on behalf of
Kao Infosystems Company you requested a tariff classification
ruling.
The punching machine (K-500 to 504) along with its control
panel (PB-500-504) will be imported together. The punching
machine punches out round discs from magnetic coated plastic
sheets. These discs are later inserted into flexible diskette
shells.
The defect detector operates by laser transmittance to
detect defects in the punched out discs and rejects any defective
discs.
The calender machine (K-300 & Zl-884) along with its control
panel (PB-300) will be imported together. The calender machine
consists of heated rollers through which the coated plastic
material is run to achieve certain surface characteristics.
Included as part of this machine is equipment for unwinding rolls
of plastic sheets, tensioning of the plastic and rewinding back
into rolls.
The applicable subheading for the punching machine and
control panel will be 8477.80.0000, Harmonized Tariff Schedule of
the United States (HTS), which provides for other machinery for
working rubber or plastics or for the manufacture of products
from these materials. The rate of duty will be 3.9 percent ad
valorem.
The applicable subheading for the defect detector will be
9031.40 0080, Harmonized Tariff Schedule of the United States
(HTS), which provides for other optical instruments and
appliances. The rate of duty will be 10 percent ad valorem.
The applicable subheading for the calender machine, control
panel and unwinding equipment will be 8420.10.9040, Harmonized
Tariff Schedule of the United States (HTS), which provides for
other calendering or other rolling machines for rubber or
plastics. The rate of duty will be 3.7 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 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