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NY N019566




November 28, 2007

CLA-2-84:OT:RR:NC:1:120

CATEGORY: CLASSIFICATION

TARIFF NO.: 8420.10.9080, 8420.99.9000

Mr. Michael E. Roll
Pisani & Roll PLLC
1875 Century Park East, Suite 600
Los Angeles, CA 90067

RE: The tariff classification of two calendering machines and a single die from China.

Dear Mr. Roll:

In your letter dated November 6, 2007, you requested a tariff classification ruling on behalf of your client, Ellison Educational Equipment, Inc.

Under consideration are two models of calendering machines, namely the Sizzix Bigkick, part number 654425, and the Sizzix Big Shot, part number 955268, and a steel rule die described as the Bigz Sassy Serif Letter “B”, part number 654717. These three items will be imported separately.

The Sizzix Bigkick and Big Shot are both hand-operated, tabletop calendering machines which you state are used for the cutting and embossing of paper. The given dimensions of the Bigkick are 14 inches long by 5.75 inches high by 12 inches wide; the Big Shot, 14 inches long by 6.75 inches high by 12 inches wide. Both the Bigkick and Big Shot have turn-crank handles that operate calendering rollers inside the machine.

To operate the Sizzix Bigkick and Big Shot, a cutting die is placed on the machine’s shuttle, and paper is inserted. The user positions the shuttle on one of the machine’s two platforms, then rotates the turn-crank handle to operate the calendering rollers. The rollers move the shuttle through the machine to the other platform, and provide enough pressure for the die to impress itself upon the paper.

The Bigz Sassy Serif Letter “B” is a steel rule cutting die that is stated to measure 5.5 inches by 5.875 inches. It is designed for use only with the Sizzix Bigkick and Big Shot calendering machines. The face of the die is printed with a drawing of a capital letter “B”. This image represents the cutting that will be made by the reverse side.

The applicable subheading for the Sizzix Bigkick, part number 654425, and Sizzix Big Shot, part number 955268, will be 8420.10.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Calendering or other rolling machines, other than for metals or glass: Calendering or other rolling machines: Other: Other.” The rate of duty will be Free.

The applicable subheading for the Bigz Sassy Serif Letter “B”, part number 654717, will be 8420.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Calendering or other rolling machines, other than for metals or glass: Parts: Other: Other.” The 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 Denise Faingar at 646-733-3010.

Sincerely,

Robert B. Swierupski
Director,

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