CLA-2-84:RR:NC:N1:106 M84949
Mr. Jeffrey Stapleton
M.E. Dey & Co., Inc.
5007 S. Howell Avenue
Milwaukee, WI 53207
RE: The tariff classification of a red pusher with bearing from Japan.
Dear Mr. Stapleton:
In your letter dated April 12, 2006, on behalf of Best Graphics, Inc., you requested a tariff classification ruling. Based on our request, you submitted additional descriptive literature in your letter dated June 19, 2006.
The article in question is a red pusher with bearing, front and back, which you indicate is a spare part for an Osako book binding saddle stitcher. When the saddle stitcher is in operation, folded sheets, known as “signatures”, are dropped onto a moving chain by a feeding station. The pushers, which are mounted at regular intervals along the moving chain, push the books (or magazines) along a rail, while other feeding stations add additional “signatures” until a completed book has been stacked over the chain. The saddle stitcher then staples (stitches) the pages together at the spine. The book is finally transported by the moving chain to a trimming station, at which point the bearing molded into the pusher allows the pusher to pivot and drop out of the way.
You suggest a tariff classification of subheading 8440.90.0000, Harmonized Tariff Schedule of the United States (HTSUS). However, although the red pusher with bearing may commercially be considered a part of bookbinding machinery, for tariff purposes it is considered to be a part of a conveyor, and is classifiable as such.
The applicable subheading for the red pusher with bearing will be 8431.39.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other parts suitable for use solely or principally with the machinery of headings 8425 to 8430: of elevators and conveyors. The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Patrick Wholey at 646-733-3013.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division