The tariff classification of die presses from Italy

NY B80472 January 10, 1997 CLA-2-84:RR:NC:1:103 B80472 CATEGORY: Classification TARIFF NO.: 8479.89.9598 Mr. Donald E. Viehman Manufacturers Supplies Co. 4220 Rider Trail North Earth City, MO 63045 RE: The tariff classification of die presses from Italy Dear Mr. Viehman: In your letter dated December 3, 1996 you requested a tariff classification ruling. With your inquiry you submitted literature describing several models of die cutting presses (also known as hydraulic clickers). These machines basically consist of a hydraulically operated cutting beam or head and a cutting table. Materials, which can be in single or multiple layers, are placed on the cutting bed and a cutting die is positioned on the material. The cutting beam then strikes the die from above, causing the die to cut through the material. Swing arm presses such as the Atom model SL999/5 utilize a cutting head which pivots over the die on a fixed shaft. Traveling head presses like the Atom HSP588-3 incorporate a head which can be traversed from side to side on an overhead rail. In beam presses such as the Atom model S377 the cutting beam constitutes the entire top portion of the machine. In your letter you claim that these die presses are chiefly used to cut leather, and thus you contend they should be classified in the provision for other machinery for making articles of hides, skins or leather in subheading 8453.80.0000, Harmonized Tariff Schedule of the United States (HTS). However, information on file with this office indicates that die cutting presses are used in numerous industries to cut various materials such as fabrics, foils, paper, felt, rubber, and plastics, as well as leather. In addition, a review of the submitted literature reveals no physical characteristics which would indicate these machines are principally used on leather. Thus, in the absence of documentation to support your contention, we cannot concur with your suggested classification of subheading 8453.80.0000, HTS. Rather, the applicable subheading for the Atom die cutting presses will be 8479.89.9598, HTS, which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere... : other machines and mechanical appliances: other: other: other: other. The rate of duty will be 3 percent ad valorem. 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 212-466-5494. Sincerely, Robert B. Swierupski Chief, Metals & Machinery Branch National Commodity Specialist Division