CLA-2-84:RR:NC:1:104 E89075
Mr. Steven McNulty
Emery Worldwide
4790 Paris Street
Denver, CO 80239
RE: The tariff classification of can manufacturing and processing machinery from Japan.
Dear Mr. McNulty:
In your letter dated October 18, 1999 on behalf of Alcoa Packaging Equipment of Englewood, Colorado you requested a tariff classification ruling.
The Registered Embossing Machine is designed to emboss various patterns along the length of a 2-piece decorated can body. The literature describes two versions, a 24 station machine (also referred to as a 24 mandrel machine) and a single station machine. A starwheel feeds the cans vertically onto vacuum assisted lift pads which place the already decorated can bodies on the mandrels. The mandrel mounted can bodies are rotated against the matched tools to effect the embossing.
The Bodymaker takes a shallow metal cup (approximately 1 inch high) produced on a cupping press and redraws it into the size of a soda or beer can (5+ inches). Redrawing is a stamping press operation that reduces the bottom dimensions and increases the side-wall height of the cup. The machine features a fluid bearing ram and servo cup feed.
The Basecoater features two coater units, each unit including an applicator roll, gravure roll and ink fountain. The coating goes from the fountain to the gravure roll (which has been laser engraved) from where it is transferred to the applicator roll .
The Decorator applies four to six colors, plus overvarnish to all types of two-piece seamless beverage containers. The machine features dual printing plates to reduce plate cylinder speed thus minimizing wear and a blanket wheel with twelve easily replaceable blanket segments.
The applicable subheading for the Registered Embossing Machine will be 8463.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other machine tools for working metal or cermets, without removing material: other. The rate of duty will be 4.4 percent.
The applicable subheading for the Bodymaker will be 8462.10.0050, HTS, which provides for machine tools (including presses) for working metal by forging, hammering or die-stamping: forging or die-stamping machines (including presses) and hammers. The rate of duty will be 4.4 percent.
The applicable subheading for the Basecoater will be 8443.59.5000, HTS, which provides for printing machinery, including ink-jet printing machines, other than those of heading 8471: other printing machinery: other: other. The rate of duty will be free.
The applicable subheading for the Decorator will be 8443.19.9000, HTS, which provides for printing machinery, including ink-jet printing machines, other than those of heading 8471: offset printing machinery: other: weighing 1,600 kg or more. The rate of duty will be free.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Robert Losche at 212-637-7038.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division