CLA-2-84:RR:E:NC:N1:106
Ms. Maria Terrazas
KBA North America, Inc.
291 Hurricane La.
Williston, VT 05495
RE: The tariff classification of a triple width offset newspaper printing press tower from Germany.
Dear Ms. Terrazas:
In your letter dated May 20, 2008 you requested a tariff classification ruling. You included schematic materials and product information with your request.
The merchandise at issue is referred to as a KBA 6/2 Commander CT printing tower. The printing tower contains four separate offset printing units allowing four color printing. The printing tower operates with reel-fed paper having a maximum web width of 75 inches. The plate cylinders of the towers have a capability to hold 12 printing plates (6 across and 2 on each side of the plate roller, known as a 6/2 configuration). The machines required for a complete printing line will be assembled in Germany and disassembled into subassemblies which will be separately shipped. According to your information, the offset printing towers which are the subject of this ruling will be imported in their complete state.
The applicable subheading for the triple width offset newspaper printing press tower will be 8443.11.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for printing machinery used for printing by means of plates, cylinders and other components of heading 8442;…: offset printing machinery, reel-fed: other. 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