CLA-2-84:OT:RR:NC:N1:104
Mr. Nicholas D’Andrea
National Compliance Manager
Delmar International Inc.
147-55 175th Street
Jamaica, NY 11434
RE: The tariff classification of cutting machines from Italy.
Dear Mr. D’Andrea:
In your letter dated May 28, 2008, you requested a tariff classification ruling on behalf of your client, Manufacturers Supplies Co.
You refer to the cutting machines as the “Atom Flashcut” machines, Die Cutting Presses and CNC Die Cutting Press (model S750CN). You state that the cutting machines are used for the die cutting and die less cutting of man made material composites (i.e. gaskets and seals) as well as textile materials. The “Atom Flashcut” machines are die less cutting machines utilizing a tangential knife to cut the materials. The Die Cutting Presses and CNC Die Cutting Press utilize dies as the instrument to cut materials. The machines are offered as both manual and fully automatic versions. You state that they are offered for sale and primarily sold to companies that require cut parts which are made from various man-made materials.
In your letter, you state that you believe the machines are classifiable in subheading 8444.00.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Machines for extruding, drawing, texturing or cutting man-made textile materials. The cutting machines in question are capable of working on a variety of materials. In the absence of evidence establishing principal use with any one material (such as man-made textile materials), this office would classify the machines as general purpose cutting presses in subheading 8479.89.9897, HTSUS.
The applicable subheading for the cutting machines will be 8479.89.9897, Harmonized Tariff Schedule of the United States (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% 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