The tariff classification of slitting and rewinding machines from the United Kingdom

NY G89569 May 8, 2001 CLA-2-84:RR:NC:1:103 G89569 CATEGORY: Classification TARIFF NO.: 8479.89.9797 Mr. Robert P. Kenneally TowerGroup International 150 Eastern Avenue Chelsea, MA 02150-3352 RE: The tariff classification of slitting and rewinding machines from the United Kingdom Dear Mr. Kenneally: In your letter dated April 13, 2001 on behalf of Ashe Converting Equipment you requested a tariff classification ruling. The Sapphire series of duplex slitter rewinders are used to unwind a continuous web of various materials, slit the web into narrower widths, and rewind the material. Depending on the particular model, the machines feature shafted or shaftless unwind stands, a wide range of circular cutting blades, vacuum drive rolls for unwind/rewind tension isolation, electrically driven layon rollers, quick and easy threading and roll unloading, and advanced control systems. The units are used in numerous industries for converting rolls of paper, textiles, metal foils, plastic film, and other materials. The Emerald series of rewinders are used to unwind and rewind various types of continuous materials. They allow the material to be visually inspected for defects, and can also be used at the end of a production line to wind up the material. The standard Emerald rewinder features an accurate tension control system which utilizes a pneumatically loaded dancer and a servo drive, and a guiding system which contains a photoelectric or ultrasonic sensor for edge or inline web winding guidance. Options such as slitters, corona treaters, and web break detectors can be mounted onto the machines. The applicable subheading for the Sapphire slitter rewinders and Emerald rewinders 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