The tariff classification of forgings for cloth cutting machines from Taiwan

NY E85502 August 30, 1999 CLA-2-84:RR:NC:1:104 E85502 CATEGORY: Classification TARIFF NO.: 8451.90.9090 Mr. Leo Sarmiento Trans-Border Customs Services, Inc. Cargo Building #80, Room 228 JFK International Airport Jamaica, New York 11430 RE: The tariff classification of forgings for cloth cutting machines from Taiwan Dear Mr. Sarmiento: In your letter dated July 29, 1999 on behalf of Eastman Machine Company of Buffalo, New York you requested a tariff classification ruling. The forgings are to be used as parts of straight knife cloth cutting machines after final machining in the U.S. A sample of the 10” standard forging (part # 74C1-62S) was submitted. Eastman will also be importing an 8” forging (part # 74C1-44S). The size refers to the length of the column portion of the forging, which in turn corresponds to the blade size of the machine. The sample measures approximately 11” overall. A disk shaped extension on one end (approximately ½” thick and 2” in diameter) will be threaded into the baseplate of the machine, while a rectangular piece on the other end (also approximately ½” thick, and 1 ½” by 2 ¾”) will support the motor. The disk and the rectangular piece extend in opposite directions. The primary function of the finished forging is to act as a stationary support for the motor as well as a guide for the cloth cutting machine’s reciprocating blade. The applicable subheading for the above forgings for the cloth cutting machines will be 8451.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of machines for reeling, unreeling, folding, cutting or pinking textile fabrics. The rate of duty will be 3.5 percent. 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 Robert Losche at 212-637-7038. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division