The tariff classification of log slitting machines from Italy

NY I80171 April 26, 2002 CLA-2-84:RR:NC:1:103 I80171 CATEGORY: Classification TARIFF NO.: 8479.89.9897 Mr. Michael Pipitone John F. Kilroy Co., Inc. JFK International Airport Cargo Bldg. 80, Suite 227 Jamaica, NY 11430-1718 RE: The tariff classification of log slitting machines from Italy Dear Mr. Pipitone: In your letter dated April 3, 2002 on behalf of Converting Machinery Cevenini you requested a tariff classification ruling. With your inquiry you submitted descriptive literature on the models ES 16 A and ET18/V automatic log slitters. These machines are used to cut through large rolls of plastic film, cloth, paper, non-wovens, laminates and other flexible materials, as well as the core around which the materials have been wound, in order to produce rolls of narrower widths. The model ES 16 A utilizes a single rotating blade and accommodates mandrels 1 - 3 inches in diameter, enabling rolls of wound material (referred to as logs) up to 63 inches long and 16 inches in diameter to be cut into rolls as narrow as .08 inch in width. The ES 16 A incorporates an electronic controller which allows the operator to set cutting width, number of cut rolls, and blade and roll rotational speed. The model ET18/V has similar specifications but features two rotating mandrels mounted one above the other, allowing its single blade to cut through two rolls of wound material and cores simultaneously. The applicable subheading for the models ES 16 A and ET18/V automatic log slitters will be 8479.89.9897, Harmonized Tariff Schedule of the United States (HTS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere (in chapter 84): other machines and mechanical appliances: other: other: other: other. The rate of duty will be 2.5 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 646-733-3010. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division