E85119 E8 Ruling Active

The tariff classification of a slitting machine from Italy

Issued August 13, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8479.89.9797

Headings: 8479

Product description

With your inquiry you submitted descriptive information on the Guzzetti model TSG 330 S.R. automatic slitting machine used in the production of adhesive tapes for retail sale or industrial use. This machine is designed to continuously unwind a master roll of adhesive stock, slit the material at designated widths, and wind the slit stock onto individual cores one to three inches in diameter. The machine incorporates a programmable logic controller and electronic meter counter, and features an adjustable razor blade cutting system which allows it to cut either the adhesive or non-adhesive side of the stock. It is capable of cutting plastic, textile, and various other kinds of adhesive materials.

CBP rationale

The applicable subheading for the TSG 330 S.R. slitting machine will be 8479.89.9797, Harmonized Tariff Schedule of the United States (HTS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere (in chapter 84): other machines and mechanical appliances: other: other: other: other.

Full text

NY E85119 August 13, 1999 CLA-2-84:RR:NC:1:103 E85119 CATEGORY: Classification TARIFF NO.: 8479.89.9797 Mr. Joseph J. Kenny J. F. Moran Co., Inc. Harbour Tech Center, Suite 210 160 Second Street Chelsea, MA 02150 RE: The tariff classification of a slitting machine from Italy Dear Mr. Kenny: In your letter dated July 19, 1999 on behalf of Ideal Tape Co. you requested a tariff classification ruling. With your inquiry you submitted descriptive information on the Guzzetti model TSG 330 S.R. automatic slitting machine used in the production of adhesive tapes for retail sale or industrial use. This machine is designed to continuously unwind a master roll of adhesive stock, slit the material at designated widths, and wind the slit stock onto individual cores one to three inches in diameter. The machine incorporates a programmable logic controller and electronic meter counter, and features an adjustable razor blade cutting system which allows it to cut either the adhesive or non-adhesive side of the stock. It is capable of cutting plastic, textile, and various other kinds of adhesive materials. The applicable subheading for the TSG 330 S.R. slitting machine will be 8479.89.9797, Harmonized Tariff Schedule of the United States (HTS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere (in chapter 84): other machines and mechanical appliances: other: other: other: other. The rate of duty will be 2.5 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 212-637-7027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

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 →