CLA-2-84:S:N:N1:104 876807
Mr. Peter Holzscherer
ALMI Machinefabrik BV
Wierdenseweg 82-86
7671 JK Vriezenveen
Postbus 28
7670 AA Vriezenveen, Holland
RE: The tariff classification of block cutters and pipe notchers
from Holland.
Dear Mr. Holzscherer:
In your letter dated June 16, 1992 (received July 28, 1992)
you requested a tariff classification ruling.
The ALMI Block Cutters can be used for cutting flagstones,
concrete blocks, curbstones, natural stone and similar
construction materials. Features include hardened steel blades
with four cutting edges, self-adjusting upper blade holder,
fulcrum with needle and ball bearings, lever with eccentric
shafting and spring-loaded support plates. All models also
include wheels on one end and a handle welded to the base of the
other end for transportation and support purposes. The machines
range in weight from 35 to 100 kg .
The ALMI Pipe Notching Machines include manually operated
and electrically driven machines for the notching of gas pipes,
steam pipes and many other forms of pipes made from stainless
steel and non-ferrous metals. The wall mounted manual units
feature an eccentric shaft transmission and lever system. The
bench mounted electrically driven units feature a 2.2 kW motor
which forms one unit with the eccentric shaft which drives the
notching tool.
The applicable subheading for the Block Cutters will be
8464.90.0080, Harmonized Tariff Schedule of the United States
(HTS), which provides for other machine tools for working stone,
ceramics, concrete, asbestos-cement or like mineral materials.
The rate of duty will be 3 percent ad valorem.
The applicable subheading for the Pipe Notching Machines
will be 8462.49.0020, HTS, which provides for other machine tools
for working metal by punching or notching. The rate of duty will
be 4.4 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