CLA-2-84:OT:RR:NC:N1:104
Michael Dahm
Cole International USA, Inc.
1775 Baseline Rd.
Grand Island, NY 14072
RE: The tariff classification of a carpet cutting and rolling machine from Canada.
Dear Mr. Dahm:
In your letter dated November 9, 2022, you requested a tariff classification ruling on behalf of Vidir Solutions, Inc.
The subject item is a stand-alone carpet cutting and rolling machine, Accu-Cut Model No. Q-9. The machine consists of two sets of steel rollers known as cradles. Material is loaded in the load side cradle, and on the opposite side is the roll up cradle. Each cradle is chain driven by electric motors. The Q-9 is operated from a control panel, which includes the directional controls, variable speed control and a Programmable Logic Control (PLC) Interface display which houses a foot and inch counter and other controls. The machine consists of a knurled measuring wheel which is connected to an advanced encoder that communicates with the foot & inch counter to provide accurate measurements. The cutter assembly consists of a circular blade and a cutter bar that both covers the blade during cutting and also secures the material. The cutter assembly is chain driven by a dedicated cutter motor. The machine is capable of cutting carpet, linoleum, and vinyl flooring.
You suggest that the subject item is potentially classifiable in two HTSUS subheadings, subheading 8451.50, covering “machines for reeling, unreeling, folding, cutting or pinking textile fabrics,” and subheading 8477.80.01, covering “Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this chapter; parts thereof: Other machinery.” You posit that because the essential character of the machine cannot be determined, pursuant to GRI 3(c) classification falls to heading 8477, which occurs last in numerical order among those which equally merit consideration. We disagree.
Neither heading 8451 nor 8477 applies to this item. First, the machine, which cuts large rolls of flooring material, is not similar to the products listed in heading 8451, namely “machines for reeling, unreeling, folding, cutting or pinking textile fabrics.” The Explanatory Notes to the Harmonized Tariff Schedule of the United States (ENs) constitute the official interpretation of the tariff at the international level. While not legally binding, the ENs provide a commentary on the scope of each heading of the tariff and are thus useful in ascertaining the proper classification of merchandise. See T.D. 89-90, 54 Fed. Reg. 35127 (08/23/1989). EN General Note (F) to heading 8451 suggests that the heading covers machines that finish or treat textile fabrics, and machines that cut out patterns or parts of cloth, garments, etc. See NY K89747 (09/30/2004). Additionally, the subject machine cannot be considered “for working rubber or plastics” under heading 8477, a use provision. Additional U.S. Rule of Interpretation 1(a) provides that when goods are classified by use (other than actual use), the controlling use is principal use. While the subject machine is capable of cutting vinyl flooring as well as carpeting, this does not establish that the machine is principally used with plastics. Rather, the product’s generic name (carpet cutting machine), company website name (carpetcuttingmachine.com), and company brochures, suggest that the principal use of the machine is not vinyl floor cutting. See HQ H063625 (11/19/2010).
Based on the materials provided, the applicable subheading for the Accu-Cut Model Q-9 will be 8479.89.9599, HTSUS, which provides for “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and mechanical appliances: 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 the World Wide Web at https://hts.usitc.gov/current.
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 Arthur Purcell at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division