CLA-2-84:S:N:N1:104 862303
Ms. Sandy Redszus
W.N. Epstein & Company, Inc.
P.O. Box 45187
St. Louis, MO 63145-5187
RE: The tariff classification of a stencil cutter from
Australia.
Dear Ms. Redszus:
In your letter dated April 5, 1991, you requested a tariff
classification ruling on behalf of Marsh Company.
The CG90 stencil cutter is a free-standing microcomputer
controlled machine used to cut stencils. The unit's tubular
steel frame supports an X-Y traverse and an electric control
cabinet. Stencil blanks up to 1000mm wide are held in position
by pneumatic clamps on the cutting table located beneath the
traverse. The X-Y mechanical traverse mechanism is fitted with a
rotating cutter head driven by a high torque, variable frequency
3 phrase motor. The cutter head utilizes spiral fluted or single
point tungsten carbide cutting tools. The unit uses Stencil
Cutting Input Language ("SCIL"), an input language written
specifically for stencils. The X-Y traverse causes the cutter to
move in a prescribed manner to remove material from the blank
sheet in order to produce a stencil. The CG90 was developed to
cut stencils to be used in marking, coding and identifying
various articles. However, other uses of the unit include
routing acrylic signs and machining custom printed circuit
boards.
The stencil cutter can cut various stencil materials such as
polypropylene and "mylar" polyester plastics, oilboard (an
impregnated paperboard), "novasteen" canvas bakelite and various
flexible magnetic materials. It has been determined that at the
time of the unit's importation into the United States, the
principal use of the CG90 will be to cut stencils in hard
plastics.
The applicable subheading for the CG90 stencil cutter will
be 8465.99.0050, Harmonized Tariff Schedule of the United States
(HTS), which provides for machine tools for working wood, cork,
bone, hard rubber, hard plastics or other similar hard materials:
other, other. The rate of duty will be 3% 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