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NY 876807

August 11, 1992

CLA-2-84:S:N:N1:104 876807


TARIFF NO.: 8462.49.0020; 8464.90.0080

Mr. Peter Holzscherer
ALMI Machinefabrik BV
Wierdenseweg 82-86
7671 JK Vriezenveen
Postbus 28
7670 AA Vriezenveen, Holland

RE: The tariff classification of block cutters and pipe notchers from Holland.

Dear Mr. Holzscherer:

In your letter dated June 16, 1992 (received July 28, 1992) you requested a tariff classification ruling.

The ALMI Block Cutters can be used for cutting flagstones, concrete blocks, curbstones, natural stone and similar construction materials. Features include hardened steel blades with four cutting edges, self-adjusting upper blade holder, fulcrum with needle and ball bearings, lever with eccentric shafting and spring-loaded support plates. All models also include wheels on one end and a handle welded to the base of the other end for transportation and support purposes. The machines range in weight from 35 to 100 kg .

The ALMI Pipe Notching Machines include manually operated and electrically driven machines for the notching of gas pipes, steam pipes and many other forms of pipes made from stainless steel and non-ferrous metals. The wall mounted manual units feature an eccentric shaft transmission and lever system. The bench mounted electrically driven units feature a 2.2 kW motor which forms one unit with the eccentric shaft which drives the notching tool.

The applicable subheading for the Block Cutters will be 8464.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other machine tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials. The rate of duty will be 3 percent ad valorem.

The applicable subheading for the Pipe Notching Machines will be 8462.49.0020, HTS, which provides for other machine tools for working metal by punching or notching. The rate of duty will be 4.4 percent 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
Area Director

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