CLA-2-84:RR:NC:1:104 C85728
Mr. John J. Mauri
Danzas Corporation
80 Broad Street, 9th floor
New York, NY 10004
RE: The tariff classification of dual decoilers from France.
Dear Mr. Mauri:
In your letter dated March 24, 1998 on behalf of P/A Industries Inc. of Bloomfield, Connecticut you requested a tariff classification ruling.
The enclosed letter of February 25, 1998 from P/A Industries indicates that the dual decoilers, models 2352, 2372 and 2382, are specifically designed to feed metal working presses and punching lines. Each unit has a double stock reel so that a coil of sheet metal can be loaded on the free spindle while the other is in operation. When the first coil is empty the operator has only to turn the rotating head through an angle of 180 degrees. The models differ in the maximum load they can handle and the dimensions of the coil. Although the literature indicates that the decoilers can be supplied with hydraulic or electric motors, the units P/A Industries will be importing are strictly operated manually. These units have no motors or gears.
The applicable subheading for the dual decoilers will be 8466.30.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other special attachments for machine tools: other: other. The rate of duty will be 8.3 percent.
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 Robert Losche at 212-466-5670.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division