The tariff classification of a Nishimura Slitting Machine from Japan

N047197 January 13, 2009 CLA-2-84:OT:RR:NC:1:104 CATEGORY: Classification TARIFF NO.: 8462.39.0050 Ms. Alissa Green TEXMAC Inc. 3001 Stafford Drive P.O. Box 668128 Charlotte, NC 28266-8128 RE: The tariff classification of a Nishimura Slitting Machine from Japan Dear Ms. Green: In your letter dated December 12, 2008, you requested a tariff classification ruling. The imported equipment is a Slitting Machine, Model #TG104E, that is used in the battery manufacturing industry to slit special coated copper foil. A large roll of foil is loaded onto the unwinder portion of the slitting machine, where the foil is fed through a series of knives, slit and then rewound onto smaller rolls. This process will prevent waste of excess material. As per conversation with Ms. Green, this slitting machine is not numerically controlled. The applicable subheading for the Nishimura Slitting Machine, Model #TG104E, will be 8462.39.0050, 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: Shearing machines (including presses), other than combined punching and shearing machines: Other…Other. The rate of duty will be 4.4% 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