The tariff classification of a presentation binding machine from China.

N045055 December 10, 2008 CLA-2-84:OT:RR:E:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8440.10.0000 Mr. Troy Crago Atico International USA, Inc. 501 South Andrews Ave. Fort Lauderdale, FL. 33301 RE: The tariff classification of a presentation binding machine from China. Dear Mr. Crago: In your letter dated November 20, 2008 you requested a tariff classification ruling. A photo and literature were submitted with your request. The device is commercially known as a presentation binding machine, model A016IA00006. This desktop machine is manually operated and not electronic. It is designed to punch up to 15 sheets of paper at a time with desired holes at the binding edge. It can also serve to place a binding comb through up to 450 sheets of paper to be used as a presentation according to your information. The applicable subheading for the presentation binding machine will be 8440.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bookbinding machinery,…: 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 HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.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