CLA-2-84:RR:NC:1:120
Ms. Michelle Green
Maersk Custom Services, Inc.
230-79 International Airport
Center Boulevard, Building D, Suite 210
Jamaica, NY 11413
RE: The tariff classification of a calendering machine and a single die from China.
Dear Ms. Green:
In your letter dated March 12, 2007, you requested a tariff classification ruling on behalf of your client, Provo Craft & Novelty.
Under consideration are the Cuttlebug Die Cutter and Embosser, item number 37-1051, and the Cuttlebug Single Die, item number 37-1080. These two items will be imported separately. Samples of both items were submitted with the ruling request.
The Cuttlebug Die Cutter and Embosser is a hand-operated, tabletop machine used for the cutting and embossing of a wide range of crafting materials. It is packaged for retail sale with a spacer block, two cutting pads, a thin die adapter for use with non-Cuttlebug brand thin dies, and a user’s manual. The stated measurements of the Cuttlebug Die Cutter and Embosser are 11.4 inches by 6.7 inches by 8 inches. The turn-crank handle operates the two metal calendering rollers inside the machine. The Cuttlebug rests on four sturdy feet and a rubber/plastic non-slip base pad. A recessed pull-out handle located on top of the machine allows for easy portability. When the Cuttlebug is in use, two hinged 4.5 inch by 5.8 inch platforms are lowered until they are perpendicular to the machine. Lowering the platforms activates the suction mechanism that holds the Cuttlebug machine in place. The Cuttlebug Die Cutter and Embosser, spacer block, cutting pads, thin die adapter, and user’s manual constitute a set in accordance with General Rule of Interpretation (GRI) 3(b). The Cuttlebug Die Cutter and Embosser provides the essential character of this set.
The Cuttlebug Single Die, item number 37-1080, is a flat square of metal that measures approximately 2 inches by 2 inches and is made of aluminum and zinc. The face of the die is printed with a line drawing of three arrows of varying sizes; these images represent the cutting that will be made by the reverse side. The reverse side features a permanently attached rubber/plastic foam sheet that protects the sharp cutting outline underneath.
To operate the Cuttlebug Die Cutter and Embosser, the user sandwiches either a die for cutting or an embossing folder (imported separately) for embossing and the chosen medium (i.e., paper) between the two cutting pads. The stacked materials are placed, with a spacer block when necessary, on one of the extended platforms. The user rotates the turn-crank handle to operate the calendering rollers inside the Cuttlebug. The rollers move the materials through the machine to the other platform, and provide enough pressure for the die or embossing folder to impress itself upon the medium.
The applicable subheading for the Cuttlebug Die Cutter and Embosser, item number 37-1051, will be 8420.10.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Calendering or other rolling machines, other than for metals or glass…: Calendering or other rolling machines: Other: Other.” The rate of duty will be Free.
The applicable subheading for the Cuttlebug Single Die, item number 37-1080, will be 8420.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Calendering or other rolling machines…; parts thereof: Parts: Other: Other.” 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 Denise Faingar at 646-733-3010.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division