CLA-2-84:S:N:N1:104 869320
Mr. A.W. Lang
4200 E. Fremont Avenue
Littleton, CO 80122
RE: The tariff classification of bevel edgers from France.
Dear Mr. Lang:
In your letter dated November 11, 1991, you requested a
tariff classification ruling on behalf of Edge Sensor Inc..
The "EDGE'SENSOR" is variable bevel edging tool that
automatically and simultaneously grinds both bevel edges of
alpine skis with a variable angle according to the side cut of
the ski and the manufacturer's recommendations. The angle can be
increased or decreased with the unit's graduated knobs. Two
sanding wheels are covered with a replaceable sanding belt. As
the guide rollers react to the changing width of the ski, they
cause the angle of contact with the ski edge by the sanding
wheels to vary. The tool works on 220V or 110V or 50HZ single
phase current. The full version measures 21" x 21" x 36" and
weighs 70 pounds. The portable version measures 21" x 21" x 16"
and weighs 35 pounds. Skis can be a combination of wood, hard
plastics, fiberglass and metal. It is noted that your submitted
data states that the "EDGE'SENSOR" will function only on the
metal portion of a ski. Both units are valued under U.S. $3,025
each.
The applicable subheading for both the full and portable
versions of the "EDGE'SENSOR" bevel edging tool will be
8460.90.0020, Harmonized Tariff Schedule of the United States
(HTS), which provides for machine tools for deburring,
sharpening, grinding, honing, lapping, polishing or otherwise
finishing metal, sintered metal carbides or cermets by means of
grinding stones, abrasives or polishing products: Other...Other,
valued under $3,025. The rate of duty will be 4.4% 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