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HQ 959009




JULY 1, 1996

CLA-2 RR:TC:MM 959009 JAS

CATEGORY: CLASSIFICATION

TARIFF NO.: 7326.90.85

Port Director of Customs
700 Doug Davis Drive
Atlanta, GA 30354

RE: PRD 1704-95-100621; Cutting Die Clamp, Clamping Device for Cutting Die on Hydraulic Press; Heading 8441, Parts of Paper Cutting Machines, Section XVI, Note 2; Heading 8466, Parts and Accessories of Machine Tools; Articles of Iron or Steel

Dear Port Director:

This is our decision on Protest 1704-95-100621, filed against your classification of a clamping device, made in Germany, for holding the cutting dies on hydraulic cutting machines. The entry was liquidated on September 29, 1995, and this protest timely filed on November 29, 1995.

FACTS:

The article in question is a clamping device for holding in place the cutting die on a hydraulic cutting press. The device is not otherwise described. Cutting presses, also known as beam cutters, are general purpose cutting machines used in many industries to cut a variety of materials such as leather, rubber, man-made fabrics, cardboard, etc.

The clamping device was entered under a provision in heading 8441, Harmonized Tariff Schedule of the United States (HTSUS), for parts of paper cutting machines. Your office determined that because the clamping device holds the cutting die in place, it was a work holder. The entry was liquidated under a provision in heading 8466, HTSUS, for parts and accessories for machine tools.

The provisions under consideration are as follows:

7326 Other articles of iron or steel:

7326.90 Other:

Other:

7326.90.85 Other...5.1 (now 4.6) percent ad valorem

8441 Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds, and parts thereof:

8441.90.00 Parts...2.4 (now 1.8) percent ad valorem

8466 Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465, including work or tool holders, self-opening dieheads, dividing heads and other special attachments for machine tools;...:

8466.20 Work holders:

8466.20.90 Other...4.5 (now 4.3) percent ad valorem

ISSUE:

Whether clamping devices for cutting machines are parts and accessories of heading 8466.

LAW AND ANALYSIS:

Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined - 3 -
according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6.

To sustain the claim under heading 8441, the clamping device must be shown to be a "part" suitable for use solely or principally with paper cutting machines. There is no evidence that the clamping device is an integral, constituent or component part necessary to the completion of a hydraulic cutting press. It is an accessory. Its use appears to be optional with the press being fully functional without the clamping device. Even if the clamping device were a part, die presses or beam cutting machines are general-purpose cutting machines. There is no evidence of sole or principal use with paper cutting machines of heading 8441. See Section XVI, Note 2, HTSUS. Similarly, the liquidated provision under heading 8466 does not apply because tool holders such as the clamping device in issue must be parts or accessories suitable for use solely or principally with the machines of headings 8456 to 8465. As previously stated, there is no such evidence of sole or principal use.

Heading 7326 covers all iron or steel articles other than those included in preceding headings of Chapter 73, or covered by Note 1 to Section XV, or more specifically covered elsewhere in the HTSUS.

HOLDING:

Under the authority of GRI 1, the die cutter clamping device is provided for in heading 7326. It is classifiable in subheading 7326.90.85, HTSUS. Since the rate of duty under this provision is more than the liquidated rate, the protest should be DENIED. In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, you should mail this decision, together with the Customs Form 19, to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry or entries in accordance with the decision must be accomplished prior to mailing the decision. Sixty days from the date of the decision the Office of Regulations and Rulings will take steps to make the decision available to Customs personnel - 4 -
via the Customs Rulings Module in ACS and to the public via the Diskette Subscription Service, the Freedom of Information Act and other public access channels.

Sincerely,

John Durant, Director
Tariff Classification

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