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NY 802804

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October 11, 1994

CLA-2-84:S:N:N1:104 802804

CATEGORY: CLASSIFICATION

TARIFF NO.: 8464.90.0080

Ms. Marjorie Rosenberg
Q.E.P. Co., Inc.
Pettit Manufacturing Division
990 South Roger Circle, Suite 8
Boca Raton, FL 33487

RE: The tariff classification of a ceramic tile cutter from Japan

Dear Ms. Rosenberg:

In your letter dated September 30, 1994, you requested a tariff classification ruling.

The Model #13000 Maestro 13 Tile Cutter is used to "score and snap" ceramic tile. It features a 13" full cutting length and an 8" tile breaking area. The unit has an aluminum die cast base and a replaceable, adjustable guide in inches and millimeters. A 12" high leverage handle is used to snap the tile.

The applicable subheading for the Model #13000 Maestro 13 Tile Cutter will be 8464.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for Machine tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass: Other...Other. The rate of duty will be 3 percent ad valorem.

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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