The tariff classification of magnetic media discsmanufacturing machinery from Japan.

NY 850666 April 3, 1990 CLA-2-84:S:N:N1:105 850666 CATEGORY: Classification TARIFF NO.: 8477.90.0000; 9031.40.0080; 8420.10.9040 Mr. Scott A. Cohn Grunfeld, Desiderio, Lebowitz & Silverman 12 East 49th Street New York, N.Y. 10017 RE: The tariff classification of magnetic media discs manufacturing machinery from Japan. Dear Mr. Cohn: In your letter dated March 15, 1990 submitted on behalf of Kao Infosystems Company you requested a tariff classification ruling. The punching machine (K-500 to 504) along with its control panel (PB-500-504) will be imported together. The punching machine punches out round discs from magnetic coated plastic sheets. These discs are later inserted into flexible diskette shells. The defect detector operates by laser transmittance to detect defects in the punched out discs and rejects any defective discs. The calender machine (K-300 & Zl-884) along with its control panel (PB-300) will be imported together. The calender machine consists of heated rollers through which the coated plastic material is run to achieve certain surface characteristics. Included as part of this machine is equipment for unwinding rolls of plastic sheets, tensioning of the plastic and rewinding back into rolls. The applicable subheading for the punching machine and control panel will be 8477.80.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other machinery for working rubber or plastics or for the manufacture of products from these materials. The rate of duty will be 3.9 percent ad valorem. The applicable subheading for the defect detector will be 9031.40 0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other optical instruments and appliances. The rate of duty will be 10 percent ad valorem. The applicable subheading for the calender machine, control panel and unwinding equipment will be 8420.10.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for other calendering or other rolling machines for rubber or plastics. The rate of duty will be 3.7 percent ad valorem. This ruling is being issued under the provisions 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