A80680 A8 Ruling Active

The tariff classification of roll slitting machines from Great Britain

Issued March 11, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8479.89.9598

Headings: 8479

Product description

Models ALS 450/LD and ALS 250/LD are machines used to automatically slit large rolls of material into narrower widths without unwinding. These machines incorporate a roll locking mechanism, a digital control panel and display, variable speed cutting blades, and programmable cutting blade sharpening and lubrication systems. Model ALS 450/LD slits rolls up to 2000 millimeters in length and 500 millimeters in diameter, while Model ALS 250/LD slits rolls up to 1800 millimeters wide and 250 millimeters in diameter. Both machines are used in a variety of industries to slit plastics, non-wovens, cloth, foams, foils, rubber, paper, glass fiber, and laminated and coated materials.

CBP rationale

The applicable subheading for the ALS 450/LD and ALS 250/LD roll slitting machines will be 8479.89.9598, Harmonized Tariff Schedule of the United States (HTS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere.

Full text

NY A80680 March 11, 1996 CLA-2-84:RR:NC:1:103 A80680 CATEGORY: Classification TARIFF NO.: 8479.89.9598 Ms. Rita Steger General Shipping Co., Inc. 148-36 Guy R. Brewer Blvd., Suite 206 Jamaica, NY 11434 RE: The tariff classification of roll slitting machines from Great Britain Dear Ms. Steger: In your letter dated February 26, 1996 on behalf of Converting Machinery Associates you requested a tariff classification ruling. Models ALS 450/LD and ALS 250/LD are machines used to automatically slit large rolls of material into narrower widths without unwinding. These machines incorporate a roll locking mechanism, a digital control panel and display, variable speed cutting blades, and programmable cutting blade sharpening and lubrication systems. Model ALS 450/LD slits rolls up to 2000 millimeters in length and 500 millimeters in diameter, while Model ALS 250/LD slits rolls up to 1800 millimeters wide and 250 millimeters in diameter. Both machines are used in a variety of industries to slit plastics, non-wovens, cloth, foams, foils, rubber, paper, glass fiber, and laminated and coated materials. The applicable subheading for the ALS 450/LD and ALS 250/LD roll slitting machines will be 8479.89.9598, Harmonized Tariff Schedule of the United States (HTS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere...: other machines and mechanical appliances: other: other: other: other. The rate of duty will be 3.2 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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