CLA-2-84:S:N:N1:103 875627
Mr. Scott A. Cohn
Grunfeld, Desiderio, Lebowitz & Silverman
12 East 49th St.
New York, NY 10017
RE: The tariff classification of assembly machines from Japan
Dear Mr. Cohn:
In your letter dated June 16, 1992 on behalf of Kao
Infosystems Company you requested a tariff classification ruling.
This is one of several ruling requests submitted on behalf
of your client covering the importation of numerous machinery
items for producing and assembling 3.5 inch magnetic media
computer diskettes. The diskettes are basically composed of an
outer plastic shell, a protective metal shutter, a metal center
hub, and the magnetic media itself. The specific machines
covered by this ruling request are:
1. Shell assembly machine (models k-301 and K-401) - this
machine places the magnetic media on half of an open shell. It
also places the lifter, liner, center hub, and plastic write
protect tab inside the shell. Finally, it ultrasonically welds
the shell to the other half of the shell to complete the
diskette.
2. Shutter spring assembly machine (models K-305 and K-
405) - this machine snaps the shutters, which are fitted with a
spring assembly, onto the diskette.
You contend that the shell assembly machine is classifiable
as an ultrasonic welding machine in subheading 8515.80.0040.
However, this machine performs several assembly steps, only one
of which involves welding. Note 7 to chapter 84 states, among
other things, that a machine the principal purpose of which is
not described in any heading is, unless the context otherwise
requires, to be classified in heading 8479. In our opinion the
principal purpose of the shell assembly machine is, as its name
implies, assembly. As assembly machines are not described in any
heading in chapter 84, the applicable subheading for the shell
assembly machine, as well as the shutter spring assembly machine,
will be 8479.89.9099, Harmonized Tariff Schedule of the United
States (HTS), which provides for other 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.
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