The tariff classification of machine tools and handlingmachinery from the United Kingdom
Issued November 3, 1992 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8428.39.0000, 8428.90.0090, 8462.49.00, 8428.33.0000
Product description
In your letter you provided a written description of several machines which are used in the production of metal boxes for cookies and candies. The machines, which we assume your client will import separately, are: 1. Punching machines - used to punch or cut a hole in metal (tinplate) so that the hole will mate with another part to form a hinge or other interfitting unit. 2. Notching machines - used to cut a V-shaped notch along the edge of a strip where the metal will be bent or crimped. 3. Combined punching and shearing machines - used to slit metal into narrow strips, cut the strips, and also punch a hole in the metal. 4. Belt conveyors - used to carry metal stock, or formed parts, from work station to work station along the production line. 5. Roller conveyors - used to move the work elements along an incline or through a 90 degree turn by means of passive (non- powered) rollers. 6. Vertical lift machine - used to lift a container holding metal plates up to a higher level so that a pneumatic device can remove the plates. 7. Vertical drop machine - used to lower a container as the container is gradually filled with plates by another unit.
CBP rationale
metal plates up to a higher level so that a pneumatic device can remove the plates. 7. Vertical drop machine - used to lower a container as the container is gradually filled with plates by another unit. The applicable subheading for the punching, notching, and combined punching and shearing machines will be 8462.49.00, Harmonized Tariff Schedule of the United States (HTS), which provides for machine tools for working metal...: punching or notching machines (including presses), including combined punching and shearing machines. The rate of duty will be 4.4 percent ad valorem. The applicable subheading for the belt conveyors will be 8428.33.0000, HTS, which provides for other lifting, handling, loading or unloading machinery: other continuous-action elevators and conveyors, for goods or materials: other, belt type. The rate of duty will be 2 percent ad valorem. The applicable subheading for the roller conveyors will be 8428.39.0000, HTS, which provides for other lifting, handling, loading or unloading machinery: other continuous-action elevators and conveyors, for goods or materials: other. The rate of duty will be 2 percent ad valorem. Finally, the applicable subheading for the vertical lift and vertical drop machines will be 8428.90.0090, HTS, which provides for other lifting, handling, loading or unloading machinery: other machinery: other: other. The rate of duty will again be 2 percent ad valorem.
Full text
NY 879366 November 3, 1992 CLA-2-84:S:N:N1:103 879366 CATEGORY: Classification TARIFF NO.: 8462.49.00; 8428.33.0000; 8428.39.0000; 8428.90.0090 Mr. Robert H. Schor Barnes, Richardson & Colburn 475 Park Avenue South New York, NY 10016 RE: The tariff classification of machine tools and handling machinery from the United Kingdom Dear Mr. Schor: In your letter dated October 9, 1992 on behalf of CarnaudMetalbox Promotional Packaging Division, CMB Enterprises, Inc. you requested a tariff classification ruling. In your letter you provided a written description of several machines which are used in the production of metal boxes for cookies and candies. The machines, which we assume your client will import separately, are: 1. Punching machines - used to punch or cut a hole in metal (tinplate) so that the hole will mate with another part to form a hinge or other interfitting unit. 2. Notching machines - used to cut a V-shaped notch along the edge of a strip where the metal will be bent or crimped. 3. Combined punching and shearing machines - used to slit metal into narrow strips, cut the strips, and also punch a hole in the metal. 4. Belt conveyors - used to carry metal stock, or formed parts, from work station to work station along the production line. 5. Roller conveyors - used to move the work elements along an incline or through a 90 degree turn by means of passive (non- powered) rollers. 6. Vertical lift machine - used to lift a container holding metal plates up to a higher level so that a pneumatic device can remove the plates. 7. Vertical drop machine - used to lower a container as the container is gradually filled with plates by another unit. The applicable subheading for the punching, notching, and combined punching and shearing machines will be 8462.49.00, Harmonized Tariff Schedule of the United States (HTS), which provides for machine tools for working metal...: punching or notching machines (including presses), including combined punching and shearing machines. The rate of duty will be 4.4 percent ad valorem. The applicable subheading for the belt conveyors will be 8428.33.0000, HTS, which provides for other lifting, handling, loading or unloading machinery: other continuous-action elevators and conveyors, for goods or materials: other, belt type. The rate of duty will be 2 percent ad valorem. The applicable subheading for the roller conveyors will be 8428.39.0000, HTS, which provides for other lifting, handling, loading or unloading machinery: other continuous-action elevators and conveyors, for goods or materials: other. The rate of duty will be 2 percent ad valorem. Finally, the applicable subheading for the vertical lift and vertical drop machines will be 8428.90.0090, HTS, which provides for other lifting, handling, loading or unloading machinery: other machinery: other: other. The rate of duty will again be 2 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
More rulings on the same tariff codes
The tariff classification of a conveyor module from Denmark
The tariff classification of a transfer conveyor from Canada
The United States-Mexico-Canada Agreement (USMCA) eligibility of a cascading belt conveyor
The tariff classification of an automatic powder coating line from Turkey
The tariff classification of a conveyor system from China
The tariff classification of a linear transport system and its components from Germany
The tariff classification of a roller conveyor from China.
The tariff classification of Screw Conveyors from Spain
The tariff classification of an Automatic Vodka Filling Line from China
The tariff classification of rice bucket elevators and conveyors from India
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →