CLA-2-84:OT:RR:NC:N1:106
Andrew Hiller, CEO
We R, LLC
P.O. Box 16509
Salt Lake City, UT 84116-0509
RE: The tariff classification of an envelope making machine from China
Dear Mr. Hiller,
In your letter dated February 11, 2013, you requested a tariff classification.
The item under consideration is an “Envelope Punch Board” (Model # 71277-0). As you had stated in your request, the “Envelope Punch Board” is a non-motorized tool to make paper envelopes, one at a time, in multiple quantities and sizes. In its retailed packaging, it contains a plastic scoring board; a scoring tool made of injection molded plastic and weighs approximately .3887 kilograms. The “Envelope Punch Board” has a small punch on one side made of injection molded plastic and a zinc alloy paper punch. The tool is used by lining up a piece of paper, punching and scoring the paper, then rotating it to repeat the process four (4) times to make a compete envelope.
The applicable classification subheading for the “Envelope Punch Board” (Model # 71277-0) will be 8441.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other machinery for making up paper pulp, paper or paperboard including cutting machines of all kinds, … Machines for making bags, sacks or envelopes”. The rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the 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 this ruling, please contact National Import Specialist Matthew Sullivan at 646-733-3013.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division