The tariff classification of a paper folding machines from Japan

N024993 March 31, 2008 CLA-2-84:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8441.80.0000 Michael J. Skidmore, Customs Consultant 103 Greenleaf Street Quincy, MA 02169 RE: The tariff classification of a paper folding machines from Japan Dear Mr. Skidmore, In your letter dated January 31, 2008, you requested a tariff classification ruling on behalf of your client Standard Duplicating Machines Corporation of Andover, Massachusetts. The items under consideration are three (3) paper folding machines with different degrees of productivity. Item 1 has been identified as Model PF-P3100. This is a table top paper folding machine which has the ability to accept a wide range of paper sizes and stock weights. It has a maximum speed of 240 sheets per minute. The PF-P3100 measures 37.4 inches in length, 21.3 inches in width and 12.7 inches in height. Item 2 has been identified as Model PF-P310. This is a table top paper folding machine which has the ability to accept a wide range of paper sizes and stock weights. It has a maximum speed of 190 sheets per minute. The PF-P310 measures 19.1 inches in length, 30.4 inches in width and 12.5 inches in height. Item 3 has been identified as Model EF-35. This is a floor standing high speed, heavy-duty paper folding machine. This model has the ability to accept a wide range of paper sizes and stock weights. It has a maximum speed of 30,000 sheets per hour (500 sheets per minute). The EF-35 measures 52.4 inches in length, 23.3 inches in width and 43.2 inches in height. The applicable classification subheading for Models PF-P3100, PF-P310 and EF-35 will be 8441.80.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other machinery for making up…paper…and parts thereof: Other machinery ”. The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.usitc.gov /tata/hts/. 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 Mark Palasek at 646-733-3013. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division