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NY 889516

September 9, 1993

CLA-2-94:S:N:N8:233 889516


TARIFF NO.: 9403.20.0030

Mr. David P. Taylor, President
Taylor Pneumatic Tool Company
P.O. Box 1117
505 Railroad Avenue
Boynton Beach, FL 33425

RE: The tariff classification of a Deluxe Masking Machine and a Versatile Masker from Taiwan.

Dear Mr. Taylor:

In your letter dated August 12, 1993, you requested a tariff classification ruling.

The furniture items consist of two models of masking paper and tape dispensing machines. The first model is the Deluxe Masking Machine. This dual dispensing machine has two 20 inches wide bars designed to hold up to four rolls of paper. It has two sharp anodized blades for easy cutting, two handles in back for easy maneuverability and four tape reels to be used for double-side taping. It has plenty of storage space, including places for sandpaper and paint guns. Wing nuts are used on the paper shafts for easy paper loading.

The second model is the Versatile Masker. It is designed for ease of use and mobility. The Masker will hold a 13 inch, 15 inch, 18 inch, and 20 inch roll at the same time. It never needs adjustment, always keeping the tape and paper in proper alignment. Both machines are individually boxed and designed to dispense masking paper and tape that is commonly used in auto body shops to mask off areas that are not to be painted. Although called machines, both items are merely holders and not actual machines. They are made of steel with plastic/rubber wheels, have separate steel blades for cutting the paper and tape and are designed to be placed on the floor or ground.

The applicable subheading for the metal masking paper and tape dispensing machines will be 9403.20.0030, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for: Other furniture and parts thereof: Other metal furniture: Other, other. The rate of duty will be 4 percent ad valorem.
This ruling is being issued under the provision 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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