The tariff classification of a die cutting machine and die from China.

N024263 March 17, 2008 CLA-2-84:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8441.10.0000, 8441.90.0000 Mr. Michael Roll Pisani & Roll 1875 Century Park East Suite 600 Los Angeles, CA 90067 RE: The tariff classification of a die cutting machine and die from China. Dear Mr. Roll: In your letter dated October 29, 2007 on behalf of Ellison Educational Equipment, Inc., you requested a tariff classification ruling. You included photos and a description with your request. The merchandise at issue is referred to as an Ellison Allstar die cutting machine and butterfly die part A10120. The machine is a hand operated device which, when pressure is applied to the handle, lowers a platen which presses the material to be impressed or cut to the die that has been inserted below. The die is a metal cutting die in the shape of a butterfly which is designed to fit into the Allstar machine. The applicable subheading for the Ellison Allstar die cutting machine will be 8441.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other machinery for making up…paper or paperboard, including cutting machines of all kinds…: cutting machines. The general rate of duty will be free. The applicable subheading for the butterfly die part A10120 will be 8441.90.0000, HTSUS, which provides for other machinery for making up…paper or paperboard, including cutting machines of all kinds, and parts thereof: parts. The general rate of duty will be free. 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 Mark Palasek at 646-733-3013. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division