CLA-2-94:S:N:N8:233 889516
Mr. David P. Taylor, President
Taylor Pneumatic Tool Company
P.O. Box 1117
505 Railroad Avenue
Boynton Beach, FL 33425
Re: The tariff classification of a Deluxe Masking Machine and a
Versatile Masker from Taiwan.
Dear Mr. Taylor:
In your letter dated August 12, 1993, you requested a tariff
classification ruling.
The furniture items consist of two models of masking paper and
tape dispensing machines. The first model is the Deluxe Masking
Machine. This dual dispensing machine has two 20 inches wide bars
designed to hold up to four rolls of paper. It has two sharp
anodized blades for easy cutting, two handles in back for easy
maneuverability and four tape reels to be used for double-side
taping. It has plenty of storage space, including places for
sandpaper and paint guns. Wing nuts are used on the paper shafts
for easy paper loading.
The second model is the Versatile Masker. It is designed for
ease of use and mobility. The Masker will hold a 13 inch, 15 inch,
18 inch, and 20 inch roll at the same time. It never needs
adjustment, always keeping the tape and paper in proper alignment.
Both machines are individually boxed and designed to dispense
masking paper and tape that is commonly used in auto body shops to
mask off areas that are not to be painted. Although called
machines, both items are merely holders and not actual machines.
They are made of steel with plastic/rubber wheels, have separate
steel blades for cutting the paper and tape and are designed to be
placed on the floor or ground.
The applicable subheading for the
metal masking paper and tape dispensing machines will be
9403.20.0030, Harmonized Tariff Schedule of the United States
Annotated, HTSUSA, which provides for: Other furniture and parts
thereof: Other metal furniture: Other, other. The rate of duty
will be 4 percent ad valorem.
This ruling is
being issued under the provision of Section 177 of the Customs
Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport