CLA-2-84:S:N:N1:103 875629
Mr. Scott A. Cohn
Grunfeld, Desiderio, Lebowitz & Silverman
12 East 49th St.
New York, NY 10017
RE: The tariff classification of unloaders 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 unloader (models K-831 to K-836) - this machine
utilizes an
X-Y gantry arm to load shells which have been temporarily snap-
fit together into empty totes for storage.
2. Shutter unloader (model K-743) - this machine loads
finished shutters into storage totes after they leave the shutter
press area, also using a gantry arm.
In your letter you state that these two machines will be imported
separately.
You contend that the shell unloader and shutter unloader
machines are classifiable in the provision for other unloading
machinery in heading 8428, Harmonized Tariff Schedule of the
United States. The shell and shutter unloaders are also provided
for in heading 8422, which encompasses machinery for filling
containers. Note 2 to chapter 84 states that a machine which
answers to a description in one or more of the headings 8401 to
8424 and at the same time to a description in one or more of the
headings 8425 to 8480 is to be classified under the appropriate
heading of the former group and not the latter. Accordingly, the
applicable subheading for the shell unloader and shutter unloader
machines will be 8422.30.9040, Harmonized Tariff Schedule of the
United States (HTS), which provides for machinery for
filling...bottles, cans or similar containers. The rate of duty
will be 3.6 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