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NY N020054




December 17, 2007

CLA-2-84:OT:RR:E:NC:1:104

CATEGORY: CLASSIFICATION

TARIFF NO.: 8462.29.0050

Mr. Bryan Davis
AIDA-America Corp.
7660 Center Point 70 Blvd.
Dayton, OH 45424

RE: The tariff classification of a straightener feeder from Japan

Dear Mr. Davis:

In your letter dated November 26, 2007 you requested a tariff classification ruling.

The straightener feeder (LF series/LFL, LFM and LFG) is used to automate the feeding and straightening of steel coil into a press for stamping. The uncoiler holds the large spools of steel coil. The coil is unwound, straightened and fed into the dies of the press. All three units (uncoiler, straightener and feeder) are interconnected to form one machine mounted on one common base. The straightener is incorporated into the feeder, not simply mounted on it. The units are always sold together as one unit, never individually.

The models come in various sizes. The larger models are shipped unassembled for subsequent assembly on-site. Smaller models are shipped pre-assembled. Regardless of the size, you indicate that the machines are always shipped complete (uncoiler, straightener, feeder) in one shipment.

In your original submission dated October 26, 2007, you suggested classification of this item under subheading 8428.90.0190, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other lifting, handling, loading or unloading machinery. However, this machine performs two functions, i.e., feeding and straightening. As neither the feeding (heading 8428, HTSUS) nor the straightening [heading 8462, HTSUS, which provides for Machine tools (including presses) for working metal by straightening] can be said to be the principal function, the machine is classified in accordance to GRI 3(c). The unit is classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case, heading 8462, HTSUS, occurs last.

The applicable subheading for the straightener feeder (LF series/LFL, LFM and LFG) will be 8462.29.0050, HTSUS, which provides for Machine tools (including presses) for working metal by forging, hammering or die-stamping; machine tools (including presses) for working metal by bending, folding, straightening, flattening, shearing, punching or notching; presses for working metal or metal carbides, not specified above: Bending, folding, straightening or flattening machines (including presses): Other Other: Other. The rate of duty will be 4.4 percent ad valorem.

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 Patricia O’Donnell at 646-733-3011.

Sincerely,

Robert B. Swierupski
Director,

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