The tariff classification of assembly machines from Japan

NY 875627 July 16, 1992 CLA-2-84:S:N:N1:103 875627 CATEGORY: Classification TARIFF NO.: 8479.89.9099 Mr. Scott A. Cohn Grunfeld, Desiderio, Lebowitz & Silverman 12 East 49th St. New York, NY 10017 RE: The tariff classification of assembly machines from Japan Dear Mr. Cohn: In your letter dated June 16, 1992 on behalf of Kao Infosystems Company you requested a tariff classification ruling. This is one of several ruling requests submitted on behalf of your client covering the importation of numerous machinery items for producing and assembling 3.5 inch magnetic media computer diskettes. The diskettes are basically composed of an outer plastic shell, a protective metal shutter, a metal center hub, and the magnetic media itself. The specific machines covered by this ruling request are: 1. Shell assembly machine (models k-301 and K-401) - this machine places the magnetic media on half of an open shell. It also places the lifter, liner, center hub, and plastic write protect tab inside the shell. Finally, it ultrasonically welds the shell to the other half of the shell to complete the diskette. 2. Shutter spring assembly machine (models K-305 and K- 405) - this machine snaps the shutters, which are fitted with a spring assembly, onto the diskette. You contend that the shell assembly machine is classifiable as an ultrasonic welding machine in subheading 8515.80.0040. However, this machine performs several assembly steps, only one of which involves welding. Note 7 to chapter 84 states, among other things, that a machine the principal purpose of which is not described in any heading is, unless the context otherwise requires, to be classified in heading 8479. In our opinion the principal purpose of the shell assembly machine is, as its name implies, assembly. As assembly machines are not described in any heading in chapter 84, the applicable subheading for the shell assembly machine, as well as the shutter spring assembly machine, will be 8479.89.9099, Harmonized Tariff Schedule of the United States (HTS), which provides for other machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter. 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