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NY 875624




July 23, 1992

CLA-2-84:S:N:N1:104 875624

CATEGORY: CLASSIFICATION

TARIFF NO.: 8462.29.0050; 8462.99.0045; 8479.89.9099; 8207.30.3000

Mr. Scott A. Cohn
Grunfeld, Desiderio, Lebowitz & Silverman 12 East 49th Street
New York, NY 10017

RE: The tariff classification of diskette manufacturing equipment from Japan.

Dear Mr. Cohn:

In your letter dated June 16, 1992 on behalf of Kao Infosystems of Plymouth, Massachusetts you requested a tariff classification ruling.

The machinery, used to produce metal shutters which are used in the manufacture of flexible computer diskettes, is described as follows:

The Shutter Press Model K-727 is a multi-station die cutter which stamp-presses shutters from metal coils at a rate of approximately 150 per machine. The stamping dies are imported with this machine. The literature describes a straight side mechanical press.

The Uncoiler Model K-703 basically feeds the steel coil (to be used to stamp out shutters) into the roll leveler.

The Roll Leveler Model K-713 flattens and straightens the curled steel which is fed from the uncoiler.

The Auto Reel Model K-753 for the uncoiler electromechanically maintains the tension of the coiled steel as it is fed through the uncoiler to the roll leveler.

The Metal Molds (dies), Models K-728 to K-730, are used to die-stamp the metal shutters.

You have requested the classification of these items when separately imported and when imported together. Their classification when separately imported follows.

The applicable subheading for the Shutter Press will be 8462.99.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other mechanical presses. The Roll Leveler will be classified under HTS subheading 8462.29.0050 which provides for other bending, folding, straightening or flattening machines. The rate of duty for both of these subheadings will be 4.4 percent ad valorem.

The applicable subheading for the Auto Reel and the Uncoiler will be 8479.89.9099, HTS, which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter. The rate of duty will be 3.7 percent ad valorem.

The applicable subheading for the Metal Molds (dies) will be 8207.30.3000, HTS, which provides for other interchangeable tools for hand tools or machine tools, tools for pressing, stamping or punching, suitable for cutting metal, and parts thereof. The rate of duty will be 7.2 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on this equipment when imported together. On page 2 of your letter, you indicate that your request covers five machinery items. In exhibit H, you list seven items and state that it is your opinion that these machinery items form a functional unit in that they contribute to a clearly defined function, i.e., the production of shutters. Section XVI, Note 4 requires that the function must be covered by one of the headings in chapter 84 or chapter 85. Please clarify the number of machines to be imported together and, if you intend to include the degreaser, please explain how it contributes to the function covered by heading 8462. In addition, please advise whether or not the any of the molds (dies) listed separately, Models K-728, K-729 and K-730, is a duplicate of the die included with the shutter press.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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