CLA-2-84:S:N:N1:104 875624
8207.30.3000
Mr. Scott A. Cohn
Grunfeld, Desiderio, Lebowitz & Silverman
12 East 49th Street
New York, NY 10017
RE: The tariff classification of diskette manufacturing
equipment from Japan.
Dear Mr. Cohn:
In your letter dated June 16, 1992 on behalf of Kao
Infosystems of Plymouth, Massachusetts you requested a tariff
classification ruling.
The machinery, used to produce metal shutters which are used
in the manufacture of flexible computer diskettes, is described
as follows:
The Shutter Press Model K-727 is a multi-station die cutter
which stamp-presses shutters from metal coils at a rate of
approximately 150 per machine. The stamping dies are imported
with this machine. The literature describes a straight side
mechanical press.
The Uncoiler Model K-703 basically feeds the steel coil (to
be used to stamp out shutters) into the roll leveler.
The Roll Leveler Model K-713 flattens and straightens the
curled steel which is fed from the uncoiler.
The Auto Reel Model K-753 for the uncoiler
electromechanically maintains the tension of the coiled steel as
it is fed through the uncoiler to the roll leveler.
The Metal Molds (dies), Models K-728 to K-730, are used to
die-stamp the metal shutters.
You have requested the classification of these items when
separately imported and when imported together. Their
classification when separately imported follows.
The applicable subheading for the Shutter Press will be
8462.99.0045, Harmonized Tariff Schedule of the United States
(HTS), which provides for other mechanical presses. The Roll
Leveler will be classified under HTS subheading 8462.29.0050
which provides for other bending, folding, straightening or
flattening machines. The rate of duty for both of these
subheadings will be 4.4 percent ad valorem.
The applicable subheading for the Auto Reel and the Uncoiler
will be 8479.89.9099, HTS, which provides for machines and
mechanical appliances having individual functions, not specified
or included elsewhere in this chapter. The rate of duty will be
3.7 percent ad valorem.
The applicable subheading for the Metal Molds (dies) will be
8207.30.3000, HTS, which provides for other interchangeable tools
for hand tools or machine tools, tools for pressing, stamping or
punching, suitable for cutting metal, and parts thereof. The rate
of duty will be 7.2 percent ad valorem.
Your inquiry does not provide enough information for us to
give a classification ruling on this equipment when imported
together. On page 2 of your letter, you indicate that your
request covers five machinery items. In exhibit H, you list seven
items and state that it is your opinion that these machinery
items form a functional unit in that they contribute to a clearly
defined function, i.e., the production of shutters. Section XVI,
Note 4 requires that the function must be covered by one of the
headings in chapter 84 or chapter 85. Please clarify the number
of machines to be imported together and, if you intend to include
the degreaser, please explain how it contributes to the function
covered by heading 8462. In addition, please advise whether or
not the any of the molds (dies) listed separately, Models K-728,
K-729 and K-730, is a duplicate of the die included with the
shutter press.
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