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NY J86644

July 23, 2003

CLA-2-84:RR:NC:1:103 J86644


TARIFF NO.: 8477.80.0000

Mr. Joseph P. Cox
Stein Shostak Shostak & O’Hara
515 South Figueroa Street, Suite 1200
Los Angeles, CA 90071-3329

RE: The tariff classification of cutting machines from Japan

Dear Mr. Cox:

In your letter dated June 25, 2003 on behalf of Roland DGA Corp. you requested a tariff classification ruling.

Literature submitted with your inquiry indicates the models SX-8, SX-12, and SX-15 Design Cutters are machines for cutting out graphic designs such as signage, point of purchase displays, labels and decals. They are used to cut adhesive vinyl sheeting .1 millimeter or less in thickness, or .3 millimeter or less including a backing, and up to 1100 millimeters in length. The cutting machines resemble desktop-type ink-jet printers, but contain a cutting blade rather than a print head. Like a desktop printer, after importation they are connected to a computer by means of a parallel cable. Software (not imported with the cutters) allows the purchaser to create the desired graphics design, which is then cut from the vinyl sheeting by the cutter machine. The models SX-8 and SX-12 have a cutting speed of 12 to 40 millimeters per second, and accommodate vinyl sheets up to 8 7/8 inches wide and 12 inches wide respectively. The model SX-15 cuts at speeds ranging up to 100 millimeters per second, and can accept vinyl sheets up to 15 inches in width.

The applicable subheading for the models SX-8, SX-12, and SX-15 Design Cutters will be 8477.80.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere (in chapter 84): other machinery. The rate of duty will be 3.1 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alan Horowitz at 646-733-3010.


Robert B. Swierupski

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