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NY N015475




September 5, 2007

CLA-2-84:RR:NC:N1:106

CATEGORY: CLASSIFICATION

TARIFF NO.: 8441.10.0000; 8441.90.0000

Mr. Michael Roll
Pisani & Roll
1875 Century Park East
Los Angeles, CA 90067

RE: The tariff classification of hand-operated die-cutting and embossing machines and dies

Dear Mr. Roll:

In your letter dated August 7, 2007 on behalf of Ellison, Inc., you requested a tariff classification ruling.

The Ellison Prestige line of hand operated die cutting and embossing machines are intended for cutting and embossing a variety of materials, but principally paper goods, and are widely used by home hobbyists, students and designers in light-industrial applications. In operation, a die is placed on a traveling platform and manually fed into the area directly under a metal platen that is parallel to the platform. The user applies downward force on a hand operated lever which lowers the platen onto the die and the material to be cut/embossed to effect the cut or embossed outcome on the material.

You also inquire about the classification of a representative die used in the subject machines. Ellison imports over 10,000 different dies and offers them under a number of brand names. The die of immediate interest is the “Fish #4”. All dies are said to be steel rule cutting dies.

The applicable subheading for the Prestige cutting/embossing machines will be 8441.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other machines for making up paper pulp, paper or paperboard, including cutting machines of all kinds. The general rate of duty will be free.

The applicable subheading for the “Fish #4” die for the Prestige cutting/embossing machines will be 8441.90.0000, HTSUS, which provides for parts for other machines for making up paper pulp, paper or paperboard, including cutting machines of all kinds, cutting machines. The general rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Patrick Wholey at 646-733-3013.

Sincerely,

Robert B. Swierupski
Director,

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