CBP Ruling A80544 — The tariff classification of sign cutter plotters from Belgium

Tariff classification

Headings: 8477

Product description

The SC 650, SC 750, and SC 1000 sign cutters are designed to cut letters, numbers, and other shapes for sign making. They are capable of handling rolls of vinyl, film, sandblast stencil, and plotting paper up to 43 inches wide. Each model incorporates a dual-knife head, utilizing one knife for cutting the design and a separate knife for automatically cutting the media to within 10 millimeters to reduce wastage. The units also feature a copy/replot function which enables the user to cut up to 99 copies of an existing design. The maximum cutting speed is 55 inches per second, and plotting pens or pencils can be substituted for the cutting blades in order to produce paper check plots. Like the XPS series of sign cutters which were the subject of a previous ruling letter, file number NY 813343 of September 1, 1995, these machines contain "fuzzy logic" to produce smooth arcs and curves and a memory management system to store operational parameters.

CBP rationale

The applicable subheading for the SC 650, SC 750, and SC 1000 sign cutters will be 8477.80.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for machinery for working rubber or plastics or for the manufacture of products from these materials.

Full text

NY A80544 March 11, 1996 CLA-2-84:RR:NC:1:103 A80544 CATEGORY: Classification TARIFF NO.: 8477.80.0000 Mr. Patrick Barrett Arizona Customs Brokers 2602 South 24th Street, Suite 101 Phoenix, AZ 85034 RE: The tariff classification of sign cutter plotters from Belgium Dear Mr. Barrett: In your letter dated February 14, 1996 you requested a tariff classification ruling. The SC 650, SC 750, and SC 1000 sign cutters are designed to cut letters, numbers, and other shapes for sign making. They are capable of handling rolls of vinyl, film, sandblast stencil, and plotting paper up to 43 inches wide. Each model incorporates a dual-knife head, utilizing one knife for cutting the design and a separate knife for automatically cutting the media to within 10 millimeters to reduce wastage. The units also feature a copy/replot function which enables the user to cut up to 99 copies of an existing design. The maximum cutting speed is 55 inches per second, and plotting pens or pencils can be substituted for the cutting blades in order to produce paper check plots. Like the XPS series of sign cutters which were the subject of a previous ruling letter, file number NY 813343 of September 1, 1995, these machines contain "fuzzy logic" to produce smooth arcs and curves and a memory management system to store operational parameters. The applicable subheading for the SC 650, SC 750, and SC 1000 sign cutters will be 8477.80.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for machinery for working rubber or plastics or for the manufacture of products from these materials...: other machinery. The rate of duty will be 3.6 percent ad valorem. 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 Alan Horowitz at 212-466-5494. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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