The tariff classification of a trim machine and trim tools from Canada

NY M80536 April 5, 2006 CLA-2-84:RR:NC:1:104 M80536 CATEGORY: Classification TARIFF NO.: 8479.89.9897 Mr. Jamal Ahmed Farrow International Trade Consulting 5397 Eglinton Avenue West, Suite 220 Etobicoke, Ontario M9C 5K6 Canada RE: The tariff classification of a trim machine and trim tools from Canada Dear Mr. Ahmed: In your letter dated February 16, 2006 on behalf of Ontario Die Company Limited you requested a tariff classification ruling. The trim press provides the tonnage required to trim desired parts. It is composed of two main components: a moving platen (top) and a stationary platen (bottom). The moving platen moves up and down via a hydraulic cylinder. Two trimming methods are used, i.e., the kiss-cut (cutting) and the bypass (punching). The trim tools are composed of a variety of materials such as steel and aluminum depending upon each tool’s specific design. Regardless of whether the tool is of the kiss-cut or bypass design, hydraulic/pneumatic cylinders and electrical components comprise ten percent of the tool. The top half of a trim tool contains the kiss-cut blades and/or bypass punches and is bolted to the moving platen. The bottom half of the trim tool contains the cutting pads and/or the die steels and is bolted to the stationary platen. The press is used to actuate a trim tool which does the actual trimming. Depending upon the trim tool used, materials such as plastic, foam, vinyl, leather, cotton shoddy, TPO (foam and vinyl), plastic and foam and carpet can be trimmed. You indicate in your letter that the trim machine and the trim tools are shipped independently of each other. In your original letter dated December 14, 2005, you suggested that the items in question might be classified in (1) heading 8462, Harmonized Tariff Schedule of the United States (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 or (2) heading 8465, HTSUS, which provides for machine tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials. As the trim press and the trim tools do not work on any of the materials specified in your suggested headings, neither heading 8462, HTS, nor heading 8465, HTS, would be applicable. The applicable subheading for the trim press and the trim tools will be 8479.89.9897, HTSUS, 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. 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, National Commodity Specialist Division