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NY 872981

APR 15 1992

CLA-2-84:S:N:N1:105 872981


TARIFF NO.: 8443.40.0000, 9802.00.8060, 9801.00.1084

Mr. John E. Guida
E.R. Hawthorne & Co.
9370 Wallisville Road, Suite 100
Houston, TX 77013

RE: The tariff classification of a gravure printing press from Italy

Dear Mr. Guida:

In your letter dated March 31, 1992 on behalf of Eastman Kodak Company you requested a tariff classification ruling.

The press Eastman Kodak Company is purchasing, Rotomec Rotoprint Model 2000-2/S-1600-250, is similar to the Model 3000, about which you appended a magazine article that includes a photo thereof. It is to be used for the intaglio printing of plastics films. The press includes unwinding, eight printing units, drying, cooling and rewinding units.

The applicable subheading for the Model 2000-2/S-1600-250 will be 8443.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for gravure printing machinery. The rate of duty will be 3.3 percent ad valorem.

The contract price is delivered, Kodak Colorado Division, Windsor, CO. The included international freight and insurance form no part of transaction value in accord with Sec. 152.102(f), C.R. The dutiable status of the Italian inland freight is governed by Sec. 152.103(a)(5)(ii), C.R.

The contract indicates that certain parts of the press were purchased in the United States and shipped to Italy for incorporation in the press. If included in the invoice price, the FOB port value of the incorporated U.S. parts may be entered free of duty under subheading 9802.00.8060, which provides for articles assembled abroad in whole or in part of fabricated components, the products of the United States, which (a) were exported in condition ready for assembly without further fabrication, (b) have not lost their physical identity in such articles by change in form, shape or otherwise, and (c) have not been advanced in value or improved in condition abroad except by being assembled and except by operations incidental to the assembly process such as cleaning, lubricating and painting.

Other U.S. parts shipped to Italy were returned to the Windsor site in their original condition for incorporation there in the press. The FOB U.S. port value of these parts, if included in the invoice price, may be entered free of duty under subheading 9801.00.1084, which provides for other products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad.

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
Area Director

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