CLA-2-84:RR:NC:MA:104 A85440
Mr. Anthony Kaminski
Combi - Net
5233 Hanover Pike
Manchester, Maryland 21102
RE: The tariff classification of an automatic steel rule cutting machine from Germany.
Dear Mr. Kaminski:
In your letter dated June 27, 1996 you requested a tariff classification ruling.
The Lincut Automatic Cutter is a fully automatic cassette type, computer controlled, hydraulic steel rule cutting (shearing and notching) system. The machine features a rule storage station that holds up to 6 different types of creasing and cutting rules in standard 40" lengths and a magnetic rule transfer system which lifts each length of rule to be cut and places it on the precision feed conveyor. The machine is used with a PC (not imported) from which dimensions are downloaded to the machine's controller. There is no special motion control board added to the PC and the machine's controller is not a numerical control.
The applicable subheading for the Lincut Automatic Cutter will be 8462.49.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for machine tools for working metal ...: punching or notching machines, including combined punching and shearing machines: other. The rate of duty will be 4.4 percent.
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 Robert Losche at 212-466-5670.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division