CLA-2:RR:NC:N1:106
James Easterday, LCB Manager, Customs & Classification Services
Maersk Customs Services, Inc.
3100 Broadway, Suite 300
Kansas City, MO 64111
RE: The tariff classification of hand-operated table-top machines used in arts and crafts from China
Dear Mr. Easterday:
In your letter dated June 14, 2007, you requested a tariff classification ruling on behalf of your client Provo Craft & Novelty.
In your ruling request you have asked for classification of two hand-operated table-top machines and their respective dies.
The first item in question is the “Sizzix”, a table top machine that uses dies to cut or emboss paper products for arts and crafts. The “Sizzix” machine is approximately 13 inches long, 7 inches wide and 4 ½ inches high with the handle folded down. The “Sizzix” uses a hand operated mechanical press to push dies onto paper for the purpose of cutting or embossing. In your ruling request you suggest that the “Sizzix” be classified under subheading 8420.10.9080, Harmonized Tariff Schedule of the United States (HTSUS), noting what you consider a similarity between the “Sizzix” and a machine identified as the “Cuttlebug”, which we had classified as calendaring machinery in NY ruling N008425 of March 30, 2007. Unlike the “Cuttlebug”, the “Sizzix” does not operate by calendaring and can thus be distinguished from the “Cuttlebug”.
The applicable subheading for the “Sizzix” will be 8441.10.0000, HTSUS, which provides for “Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds, and parts thereof: Cutting machines”. The rate of duty will be Free.
The next items are the dies that are used with the “Sizzix” machine. Samples of the dies were included in your ruling request. The dies are made of plastic and range in size from 2 ½ inches by 2 ½ inches for the smaller die to 5 ½ inches by 5 inches for the larger die. In your ruling request you suggest that these dies be classified under 8420.99.9000. We must disagree with you in this conclusion for the same reasons cited above, which is to say that the dies presented herein are not parts of a calendaring machine but are for principal use with the “Sizzix” machine.
The applicable subheading for the “Sizzix” dies will be 8441.90.0000, HTSUS, which provides for “Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds, and parts thereof: Parts.” The rate of duty will be Free.
The third item is the “Cuttlekids”, which is a hand-operated, tabletop calendering machine used for the cutting and embossing of paper products. It measures approximately 8.25 inches wide by 4.5 inches high by 3.5 inches deep at its widest points. The turn-crank handle operates two calendering rollers inside the machine. The “Cuttlekids” rests on a sturdy base, with four suction cups that hold the machine in place. In your ruling request you suggest the Cuttlekid be classified under 8420.10.9080 as “Calendering or other rolling machines, other than for metals or glass…: Calendering or other rolling machines: Other: Other.” We agree with this classification.
The applicable subheading for the “Cuttlekids” 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 final items under consideration are the “Cuttlekids” dies, which will be imported separately. A sample of the die was included in the ruling request. The die is a flat square measuring approximately 2.2 inches by 2.4 inches. The face of the die is stated to be made of pressed cardboard, and is printed with a stylized color image of a dirt bike; this image represents the cutting that will be made by the reverse side. The reverse side features a permanently attached rubber/plastic foam sheet that protects the metal cutting outline underneath. In your ruling request you suggest that the Cuttlekid dies be classified under 8420.99.9000 as “Calendering or other rolling machines…; parts thereof: Parts: Other: Other.” We agree with this classification.
The applicable subheading for the “Cuttlekids” die 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 “Sizzix” or “Sizzix” dies, contact National Import Specialist Patrick Wholey at 646-733-3013. If you have any questions regarding the “Cuttlekids” or “Cuttlekids” dies, contact National Import Specialist Denise Faingar at 646-733-3010.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division