United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1991 NY Rulings > NY 0862211 - NY 0862327 > NY 0862303

Previous Ruling Next Ruling

NY 862303

APR 17, 1991

CLA-2-84:S:N:N1:104 862303


TARIFF NO.: 8465.99.0050

Ms. Sandy Redszus
W.N. Epstein & Company, Inc.
P.O. Box 45187
St. Louis, MO 63145-5187

RE: The tariff classification of a stencil cutter from Australia.

Dear Ms. Redszus:

In your letter dated April 5, 1991, you requested a tariff classification ruling on behalf of Marsh Company.

The CG90 stencil cutter is a free-standing microcomputer controlled machine used to cut stencils. The unit's tubular steel frame supports an X-Y traverse and an electric control cabinet. Stencil blanks up to 1000mm wide are held in position by pneumatic clamps on the cutting table located beneath the traverse. The X-Y mechanical traverse mechanism is fitted with a rotating cutter head driven by a high torque, variable frequency 3 phrase motor. The cutter head utilizes spiral fluted or single point tungsten carbide cutting tools. The unit uses Stencil Cutting Input Language ("SCIL"), an input language written specifically for stencils. The X-Y traverse causes the cutter to move in a prescribed manner to remove material from the blank sheet in order to produce a stencil. The CG90 was developed to cut stencils to be used in marking, coding and identifying various articles. However, other uses of the unit include routing acrylic signs and machining custom printed circuit boards.

The stencil cutter can cut various stencil materials such as polypropylene and "mylar" polyester plastics, oilboard (an impregnated paperboard), "novasteen" canvas bakelite and various flexible magnetic materials. It has been determined that at the time of the unit's importation into the United States, the principal use of the CG90 will be to cut stencils in hard plastics.

The applicable subheading for the CG90 stencil cutter will be 8465.99.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for machine tools for working wood, cork, bone, hard rubber, hard plastics or other similar hard materials: other, other. The rate of duty will be 3% ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire

Previous Ruling Next Ruling

See also: