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NY K81545





December 15, 2003
CLA-2-84:RR:NC:1:103 K81545

CATEGORY: CLASSIFICATION

TARIFF NO.: 8443.90.9000

Mr. Luca Naccarato
Southern Graphics Systems, Inc.
2823 South Floyd Street
Louisville, KY 40209-1821

RE: The tariff classification of printing cylinder bases from Canada or an unspecified European country

Dear Mr. Naccarato:

In your letter dated November 19, 2003 you requested a tariff classification ruling.

With your inquiry you submitted a picture of a cylinder base, as well as a picture and blueprint of a finished printing cylinder. Gravure cylinder bases are an intermediate stage in the production of gravure printing cylinders. They are made from steel tubing of varying dimensions ranging from 14 to 82 inches in length, from 3 to 12 inches in diameter, and with a wall thickness of 5/8 to 1 ¼ inches. Depending on the nature of the printing press in which they will be used, the cylinder bases may incorporate a central cylinder shaft, made from steel bar stock, which acts as a support for the completed cylinder upon mounting in the printing press. The steel tubing (and, where necessary, bar stock) are machined on CNC lathes to the desired specifications, then heated and shrink fitted together to form the cylinder base. Afterwards, the cylinder and the external portion of the support shaft are lathe turned for concentricity and parallelism.

The cylinder base may then undergo a series of additional processing steps in order to transform it into a finished gravure printing cylinder. These steps are: nickel plating for proper copper adherence, electroplating with copper, polishing, engraving, chrome plating to protect the engraving, and final polishing.

Your inquiry requested the classification of completed cylinder bases as they exist prior to the nickel plating process. You stated in your letter that the cylinder bases your firm will import have not themselves undergone planing, graining, polishing, or other processes which would render them suitable for engraving, and that they are manufactured to fit a specific customer’s printing presses. In an earlier letter you indicated that cylinder bases also may be used as printing press rollers or as bases for flexographic printing plates.

The applicable subheading for the cylinder bases will be 8443.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of printing machinery used for printing by means of printing type, blocks, plates, cylinders and other printing components of heading 8442...: other. The rate of duty will be free.

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 Alan Horowitz at 646-733-3010.

Sincerely,

Robert B. Swierupski
Director,

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