CLA-2-84:S:N:N1:104 979367
Mr. Robert H. Schor
Barnes, Richardson & Colburn
475 Park Avenue South
New York, N.Y. 10016
RE: The tariff classification of new and used machine tools from
England.
Dear Mr. Schor:
In your letter dated October 9, 1992 on behalf of
CarnaudMetalbox Promotional Packaging Division, CMB Enterprises,
Inc. of Belcamp, Maryland you requested a tariff classification
ruling.
The die-stamping machines are 8 ton and 20 ton presses.
These presses are used to blank and draw tinplate fed into the
press dies.
Two types of body making machines are described. The first
includes presses which bend tinplate into the four sides of a
box. The second includes presses which join together the two
edges of the box sides produced by the bending presses. The
joining is accomplished by lapping together the hook and eye cut
end edges in an interlocked position and hitting the lapped joint
to flatten the two edges in an interlocked position. These
machines are not numerically-controlled.
You also inquire as to the classification of 8 and 20 ton
die stamping presses and non-numerically controlled guillotine or
rotary shearing machines.
The applicable subheading for the body making machines will
be 8462.29.00, Harmonized Tariff Schedule of the United States
(HTS), which provides for bending, folding, straightening or
flattening machines (including presses). The rate of duty will
be 4.4 percent.
The applicable subheading for the die stamping presses will
be 8462.10.00, HTS, which provides for die stamping machines
(including presses). The rate of duty will be 4.4 percent.
The applicable subheading for the shearing machines will be
8462.39.00, HTS, which provides for shearing machines (including
presses), other than combined punching and shearing machines. The
rate of duty will be 4.4 percent.
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