United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1996 HQ Rulings > HQ 958152 - HQ 958253 > HQ 958154

Previous Ruling Next Ruling
HQ 958154




October 3, 1995

CLA-2 R:C:M 958154 RFA

CATEGORY: CLASSIFICATION

TARIFF NO.: 8442.50.90

Ms. Inge M. Kuschnitzky
I. KELA Company
1443 Tallevast Road
Sarasota, FL 34243

RE: Rotary Hot Foil Stamping Cylinders/Dies; Printing Machinery; Parts of Machines for Uses Ancillary to Printing; Headings 8442 and 8443; Legal Note 2(a) to Section XVI; EN 84.42

Dear Ms. Kuschnitzky:

This is in response to your letter dated June 29, 1995, concerning the tariff classification of rotary hot foil stamping cylinders/dies under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The merchandise consists of brass, rotary hot foil stamping cylinders/dies which are engraved with designs, decorations, and/or lettering. Hot foil stamping is a procedure used to place designs, decorations, and/or lettering made of a colored metallic foil on paper, plastics, or other materials. The process typically utilizes a colored metallic foil to which an adhesive layer has been applied. Hot foil stamping machines basically consist of a plate or cylinder die, a foil feeding device, a plate or cylinder stamping press, and a heat source. After importation, the stamping cylinders/dies will be added to a printing control station which controls the on/off function and temperature control.

The subject stamping cylinders/dies are engraved so that the design to be applied is raised above the surface (i.e., in relief). The stamping cylinders/dies are heated internally and can be mounted in an existing ancillary die cutting station of a printing press. As the paper web from the printing press and the metal foil pass through the ancillary station, the die is pressed down, causing the adhesive layer to melt and the metal foil in the desired design to adhere to the paper, plastics, or other materials.

ISSUE:

Are the brass stamping cylinders/dies classifiable as a cylinder printing component or as a part of printing machinery under the HTSUS?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.

As imported, the merchandise is shaped in the form of brass cylinders/dies for use in a hot-foil stamping printing process. Heading 8442, HTSUS, provides for "[m]achinery, apparatus and equipment (other than the machine tools of headings 8456 to 8465), for type-founding or typesetting, for preparing or making printing blocks, plates, cylinders or other printing components; printing type, blocks, plates, cylinders and other printing components; blocks, plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished). . . ."

The Harmonized Commodity Description and Coding System Explanatory Notes (EN) constitute the official interpretation of the HTSUS. While not legally binding, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 FR 35127, 35128 (August 23, 1989). EN 84.42, pages 1233-1234, states in pertinent part, that:

Apart from certain exclusions referred to later, this heading includes:

(i) Printing type and the printing parts of printing machinery, for example, separate characters, plates, blocks and cylinders, engraved or otherwise prepared for printing, used to print texts or illustrations (by hand or by the machines of heading 84.43); and prepared lithographic stones, cylinders, blocks and plates (i.e., those prepared so as to be suitable for engraving or otherwise receiving an image for subsequent use in printing).

This heading covers equipment used in the printing of texts, illustrations or repetitive designs, etc., whether on paper, textiles, linoleum, leather or on other materials, by printing processes, viz.:

(A) PRINTING TYPE, BLOCKS, PLATES, CYLINDERS AND OTHER PRINTING COMPONENTS; BLOCKS, PLATES, CYLINDERS AND LITHOGRAPHIC STONES, PREPARED FOR PRINTING PURPOSES (FOR EXAMPLE, PLANED, GRAINED OR POLISHED)

This heading includes:

(7) Engraved or etched cylinders.

(8) Plates and dies for relief stamping or printing, e.g., for machines which emboss, with or without also inking, letter heads, visiting cards, etc.

We find that the subject stamping cylinders/dies are of the type of cylinders and printing components described eo nomine in heading 8442, HTSUS. The subject merchandise is an engraved or etched cylinder which is used by relief stamping or printing for use in the printing of texts, illustrations or repetitive designs, etc., whether on paper, textiles, linoleum, leather or on other materials, by printing processes. Therefore, the stamping cylinders/dies are classifiable under subheading 8442.50.90, HTSUS, which provides for cylinders and other printing components.

Classification of the subject merchandise under heading 8443, HTSUS, as parts of machines for uses ancillary to printing, was also considered. Printing machinery and their parts are provided for in chapter 84, which is in section XVI of the HTSUS. Legal Note 2 to Section XVI, HTSUS, provides as follows:

Parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules:

(a) Parts which are goods included in any of the headings of Chapter 84 and 85 (other than headings 8485 and 8548) are in all cases to be classified in their respective headings;

(b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 8479 or 8543) are to be classified with the machines of that kind. However, parts which are equally suitable for use principally with the goods of headings 8517 and 8525 to 8528 are to be classified in heading 8517;

(c) All other parts are to be classified in heading 8485 or 8548.

The stamping cylinders/dies are a part of a hot foil stamping machine. The stamping cylinders/dies are eo nomine provided for as cylinders or other printing components under heading 8442, HTSUS. This provision is more specific than heading 8443, HTSUS, which provides for parts of machines for uses ancillary to printing. Therefore, by application of Legal Note 2(a) to section XVI, HTSUS, classification under heading 8443, HTSUS, as a part of a printing machine, is precluded.

HOLDING:

The stamping cylinder/die is classifiable under subheading 8442.50.90, HTSUS, which provides for: "[m]achinery, apparatus and equipment (other than the machine tools of headings 8456 to 8465), for type-founding or typesetting, for preparing or making printing blocks, plates, cylinders or other printing components; printing type, blocks, plates, cylinders and other printing components; blocks, plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished). . . : [p]rinting type, blocks, plates, cylinders and other printing components; blocks, plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished): [o]ther. . . . " The general, column one rate of duty is 7.2 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling

See also: