CLA-2:OT:RR:NC:N1:106
Mr. Michael Roll
Attorney at Law
Pisani & Roll PLLC
1875 Century Park East, Suite 600
Los Angeles, CA 90067
RE: The tariff classification of hand-operated table-top machine parts used in arts and crafts from China
Dear Mr. Roll:
In your letter dated November 30, 2007, you requested a tariff classification ruling on behalf of your client, Ellison Educational Equipment, Inc. (“Ellison”) of Lake Forest, California.
In your ruling request you have asked for classification of four (4) dies used with hand-operated table-top machines, specifically the Sizzix BigKick and Sizzix Big Shot, which have been identified as calendering machines, and the original Sizzix machine which is a pressing machine.
The first three (3) dies that are under consideration can be used with the BigKick, Big Shot or original Sizzix machine. Samples of the dies were not included in your ruling request. The dies have been identified as “Sunflower” (Part # 654335), “Kiss” (Part # 654326) and “Clearlits Rectangle Frame” (Part # 654960). They are chemical-etched, embossing dies and come in two sizes: Large, 2 ½ by 3 ½ inch, and small, 2 ½ inch by 1 ¾ inch. In your ruling request you suggest that these dies be classified under 8420.99.9000.
Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 3. states, “When...for any reason, goods are prima facie, classifiable under two or more headings, classification shall be effected as follows:".
(c) …they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
General Note 3. (h) (vi) to the HTSUS states, “ ... a reference to “headings” encompasses subheadings indented thereunder.” Subheading 8441.90 of the HTSUS provides for “Other machinery for making up paper…, including cutting machines of all kinds, and parts thereof”.
The applicable classification subheading for the “Sunflower” (Part # 654335), “Kiss” (Part # 654326) and “Clearlits Rectangle Frame” (Part # 654960) dies will be 8441.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other machinery for making up paper…, including cutting machines of all kinds, and parts thereof”: Parts”. The rate of duty will be Free.
The fourth item is the “Texturz Texture Plates # 2” (Part # 654779). This is a set of three (3), double-sided, plastic-molded, embossing dies. Each plate is 5 ¾ inch by 7 ¼ inch. This die is used exclusively in the Sizzix BigKick and Sizzix Big Shot.
The applicable subheading for the “Texturz Texture Plates # 2” (Part # 654779) will be 8420.99.9000, HTSUS, which provides for “Calendering or other rolling machines…: 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 “Sunflower”, “Kiss” or “Clearlits Rectangle Frame” dies, contact National Import Specialist Mark Palasek at 646-733-3013. If you have any questions regarding the “Texturz Texture Plates # 2” die, contact National Import Specialist Denise Faingar at 646-733-3010.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division