CLA-2-84:OT:RR:E:NC:N1:106
Ms. Debra Weiss
9901 IH 10 West
Suite 800
San Antonio, TX 78230
RE: The tariff classification of a double width printing press and two ancillary machines from Japan.
Dear Ms. Weiss:
In your letter dated January 9, 2009, you requested a tariff classification ruling on behalf of your client, TKS (USA) Inc. Descriptions, diagrams and photos were submitted.
Three machines to be a part of the TKS model CT7000 CDH printing system are at issue in your request. The machines are being considered as being imported separately and would not be sufficient to produce a complete printed newspaper alone or in congress without numerous other components. The first is identified as a reel-tension paster (RTP) assembly. The RTP is designed to support and to maintain desired tension of rolls of newsprint as it is consumed by the printer unit. The other ancillary device to the printing system is a folder upgrade assembly. The folder upgrade assembly is designed to be installed on an existing printing system, not to actually fold the printed pages but to allow for compilation of additional sections of a newspaper (sports, news, local, etc.) than the system was originally designed to compile.
The applicable subheading for the ancillary reel-tension paster and folder upgrade assembly will be 8443.91.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for printing machinery used for printing by means of plates, cylinders…and accessories thereof: parts and accessories: of printing machinery used for printing by means of plates, cylinders….: machines for uses ancillary to printing. The rate of duty will be free.
The third machine is identified as a printing unit. The unit is an offset printer which would be installed as a unit of an offset printer tower in order to add additional colors to the print run. The printer unit is the part of the system which puts ink to paper. As per my conversation with you on January 28, 2009, the printer unit is double width.
You suggest that the printing unit would be correctly classified as printing machinery…: parts and accessories: parts and accessories of printing machinery used for printing by means of plates, cylinders…: other in 8443.91.3000 HTSUS. This is not correct as the printing unit is, as noted, a complete offset printer which is ready to be installed as a supplement to a printing system and not merely a part of an offset printer. It is a fact that ancillary machines, such as other machines mentioned within this ruling, are necessary to produce the desired article, such as a newspaper. However, the actual process of printing takes place within the printing towers such as this unit. You also suggest that the printing unit would be correctly classified as printing machinery used for printing by means of plates, cylinders…: offset printing machinery, reel fed: other in 8443.11.5000 HTSUS. This is not correct as the printing unit is stated to be double width which is specifically provided for in the HTSUS at the statistical level.
The applicable subheading for the printer unit will be 8443.11.1000, HTSUS, which provides for printing machinery used for printing by means of plates, cylinders…: offset printing machinery, reel fed: double-width newspaper printing presses. The rate of duty will be 3.3 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 Mark Palasek at (646) 733-3013.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division