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 > 1993 NY Rulings > NY 879067 - NY 879310 > NY 879198

Previous Ruling Next Ruling
NY 879198

November 6, 1992

CLA-2-84:S:N:N1:103 879198


TARIFF NO.: 8428.39.0000; 8428.90.0090

Mr. Scott A. Cohn
Grunfeld, Desiderio, Lebowitz & Silverman 12 East 49th Street
New York, NY 10017

RE: The tariff classification of material handling machinery from Japan

Dear Mr. Cohn:

In your letter dated October 8, 1992 on behalf of Kao Infosystems Company you requested a tariff classification ruling.

This is one of several ruling requests submitted on behalf of your client covering the importation of numerous machines for producing and assembling 3.5 inch magnetic media computer diskettes. The diskettes are basically composed of an outer plastic shell, a protective metal shutter, a metal center hub, and the magnetic media itself. The specific machines covered by this ruling request are:

1. Product picking system (models U-151 and U-152) - roller conveyors used to transport loaded and empty plastic totes. Model U-151 conveys totes loaded with flexible diskettes from the assembly area to the packaging area. Model U-152 conveys empty totes to the assembly area for filling.

2. Tentative storage rack (model K-321) - an automatic storage and retrieval system used to store the excess production of a single component and, when necessary, distribute the component in first-in, last-out order. It basically consists of a series of powered roller conveyors and a lift table. An automated guided vehicle brings stacks of filled totes to the lift table. The lift table raises the stack and then off-loads it onto the appropriate roller conveyor shelf. The totes are later unloaded from the rack as more components are needed by the assembly process.

The applicable subheading for the models U-151 and U-152 product picking system roller conveyors will be 8428.39.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other lifting, handling, loading or unloading machinery: other continuous-action elevators and conveyors, for goods or materials: other. The rate of duty will be 2 percent ad valorem.

The applicable subheading for the model K-321 tentative storage rack and lift table, imported in a single shipment, will also be 8428.39.0000, HTS. If the tentative storage rack and lift table are shipped separately, the tentative storage rack will remain classifiable in subheading 8428.39.0000, while the applicable subheading for the lift table will be 8428.90.0090, HTS, which provides for other lifting, handling, loading or unloading machinery: other machinery: other: other. In either case the rate of duty will again be 2 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

Previous Ruling Next Ruling

See also: