CLA-2-84:OT:RR:E:NC:1:104
Mr. Brian C. Wills
Associated Global Systems
3333 New Hyde Park Road
New Hyde Park, NY 11042
RE: The tariff classification of cutting machines from Norway
Dear Mr. Wills:
In your letter dated April 29, 2008 on behalf of Mikkelson Graphic Engineering you requested a tariff classification ruling.
The Esko Kongsberg XL-Series (“XL-Series”) samplemaking and short-run production tables are die-less cutting and creasing/scoring machines. The XL-Series is available in a wide range of sizes matching the broadest possible range of applications. Table sizes range from the XL20 (1680 mm x 1270 mm or 66” x 50”) up to the large XL46 (2210 mm x 4800 mm or 87” x 189”). The machines feature material registration brackets which enable the user to cut and crease on both sides of the material. The brackets are positioned at the front and rear right corners of the machines. The units have a maximum speed of 50 m/min - 33 IPS. Maximum sheet sizes range from the XL20’s sheet size of 1750 mm x 1620 mm (69” x 64”) to the XL46’s sheet size of 2280 mm x 5190 mm (90” x 205”). The submitted product brochure describes the XL-Series tables as versatile machines which can automatically handle a wide variety of materials such as corrugated material, folding carton, solid board, foam, coating blankets, wood and plastics.
In your letter, you indicate that you have been classifying the Esko Kongsberg XL-Series cutting and scoring machines under subheading 8441.30.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds, and parts thereof: Machines for making cartons, boxes, cases, tubes, drums or similar containers, other than by molding. While the XL-Series machines are “cutting machines”, they are used to cut and crease/score materials other than paper. As mentioned above, these machines are capable of cutting and creasing/scoring almost any type of material. In addition, the XL-Series machines are not specifically designed to make cartons, boxes, cases, tubes, drums or similar containers. Through the use of different tool heads and tool inserts, the XL-Series machines are also capable of applications such as (1) cutting foam to be used for inner packaging and cushioning and (2) cutting various materials other than paper to create displays and signage.
The ENs to 84.41 state, in part, that “some machines described above (such as cutting, folding or bag-making machines) may also be suitable for use in making up certain plastics or thin sheet metal. Such machines remain in this heading provided they are of a type normally used for making up paper or paperboard.” [emphasis in original] Your submission contains no evidence indicating that the XL-Series is a machine that belongs to a class or kind of machines that are principally used for “making up paper pulp, paper or paperboard.”
The applicable subheading for the Esko Kongsberg XL-Series will be 8479.89.9897, HTSUS, which provides for Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and mechanical appliances: Other: Other … Other. The rate of duty will be 2.5 percent ad valorem.
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 Patricia O’Donnell at 646-733-3011.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division