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 > 1995 NY Rulings > NY 803611 - NY 803843 > NY 803750

Previous Ruling Next Ruling
NY 803750

November 23, 1994

CLA-2-84:S:N:N1:103 803750


TARIFF NO.: 8443.40.0000; 8424.89.0080; 8443.60.0000; 8441.10.0000; 8442.50.9010; 8428.90.0090; 8426.11.0000; 8461.90.4040; 8460.21.0080; 8456.90.1080; 8442.30.0000; 8460.90.8080; 8461.90.8080

Mr. Richard Landers
Quebecor Printing Richmond Inc.
PO Box 9579
Richmond, VA 23228

RE: The tariff classification of a printing press and associated equipment from Germany, Italy, and England

Dear Mr. Landers:

In your letter dated October 27, 1994 you requested a tariff classification ruling.

You submitted literature describing a gravure rotary press and various associated equipment. The gravure rotary press will be used for four color printing of both the front and back sides of a paper web. It will contain eight printing units which utilize engraved printing cylinders. Ancillary equipment for use with the printing press include a reel stand to unwind rolls of paper, a slitting machine which cuts the continuous paper web into a maximum of twelve ribbons, an angle bar system which utilizes rollers positioned by a motor to turn the ribbons so they are placed one on top of the other, and a folder which cuts the ribbons into sections, cross-folds the sections and, if required, stitches the resulting booklets.

Your firm will also import on-line register and ribbon controllers as well as an on-line cylinder wash system. The register controller is used to ensure that each color is printed in the correct position. It accomplishes this by electronically scanning each printed color and then adjusting the position of each cylinder so that the ink is properly aligned on the paper web. The ribbon controller ensures that all of the ribbons are properly aligned in the folder. The cylinder wash system periodically sprays a solvent onto the print cylinders in order to prevent ink buildup.

In addition, the following articles and machinery will also be imported:

1. Extra cylinders - copper coated steel cylinders with end shafts, which are reprocessed after each printing job.

2. Automated cylinder rack - a storage rack containing a mechanical elevator and cart system which stores, handles and retrieves up to 559 cylinders.

3. Overhead cranes - these transport cylinders to and from the storage rack, and between tanks during reprocessing.

4. Model K-302 computer controlled engraving machine - scans an image and then engraves the image onto a cylinder by means of twelve individual engraving heads equipped with diamond styli.

5. CFM II cylinder processing center - turns a cylinder, grinds off the image, and polishes it after each press run.

6. Single trough dechroming machine - uses an electrolyte and electrical current to dechrome and clean a cylinder.

7. Single trough degreasing machine - also utilizes an electrolyte and electrical current to degrease, rinse, and deoxidize a cylinder prior to chrome and copper re-plating.

8. Cu-Pilot and Cr-Pilot plating machines - electroplate cylinders with copper or chrome prior to etching a new image into the cylinder.

9. Multipilot polishing machine - utilizes a polishing head and polishing stones to remove any particles which may have been deposited on the new copper surface.

10. GMS gravure proof press - each reprocessed cylinder for a particular run is mounted on this press in order to produce a proof of the printed page.

11. Type 87 correcting station - removes copper and re-etches an image into a cylinder by means of acid in order to "correct" cylinder printing errors found in the proofing process.

The applicable subheading for the gravure press, register controller, and ribbon controller, imported in a single shipment, 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 cylinder wash system, separately imported, will be classifiable in the provision for other mechanical appliances for spraying liquids or powders in subheading 8424.89.0080, HTS. The duty rate will be 3.7 percent ad valorem. The reel stand, angle bar system, and folder will be classifiable in the provision for machines for uses ancillary to printing in subheading 8443.60.0000, HTS, and subject to a 3.3 percent ad valorem rate of duty. The slitting machine will be classifiable in the provision for cutting machines of all kinds in subheading 8441.10.0000, HTS, and dutiable at a rate of 2 percent ad valorem.

The various other machinery described above will be classified as follows:

Item HTS Number Duty Rate

Extra cylinders 8442.50.9010 8% ad val.
Automated cylinder rack 8428.90.0090 2% ad val. Cranes 8426.11.0000 2% ad val.
Engraving machine 8461.90.4040 4.4% ad val. Cylinder processing center 8460.21.0080 4.4% ad val. Dechroming machine 8456.90.1080 4.4% ad val. Degreasing machine 8442.30.0000 Free
Copper and chrome plating machines 8442.30.0000 Free Polishing machine 8460.90.8080 4.4% ad val. Gravure proof press 8443.40.0000 3.3% ad val. Correcting station 8461.90.8080 4.4% ad val.

The question of classification of the chrome polishing and cooling machine is being referred to the Office of Regulations and Rulings, U.S. Customs Service Headquarters, 1301 Constitution Avenue, N.W., Washington D.C. 20229. A ruling will be issued to you from that office.

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: