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NY N024265

March 17, 2008



TARIFF NO.: 8420.10.9080, 8420.99.9000, 8441.90.0000

Mr. Michael E. Roll
Pisani & Roll PLLC
1875 Century Park East, Suite 600
Los Angeles, CA 90067

RE: The tariff classification of a calendering machine and dies from China.

Dear Mr. Roll:

In your letter dated November 30, 2007 you requested a tariff classification ruling on behalf of your client, Ellison Educational Equipment, Inc.

Under consideration are the Sizzix Sidekick calendering machine, part number 655035; two styles of cutting dies described as the Sizzlits “Jade”, part number 654342, and the Sizzlits “So Me, So You, So Us”, part number 654431; and the Embosslits “Best Friends Charm”, part number 654696, a cutting and embossing die.

The Sizzix Sidekick is a hand-operated, tabletop calendering machine that uses specific dies for the cutting and embossing of paper. The given dimensions of the Sidekick are 6.875 inches long by 3.5 inches wide by 4.5 inches high. It features a turn-crank handle that operates calendering rollers inside the machine. To operate the Sidekick, a die and the user-selected material are placed between two plastic plates, and this “sandwich” is inserted between the rollers of the machine. Turning the crank moves the plates through the rollers; the pressure of the rollers impresses the die design upon the included media.

The applicable subheading for the Sizzix Sidekick, part number 655035, will be 8420.10.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Calendering and other rolling machines, other than for metals or glass: Calendering or other rolling machines: Other: Other.” The rate of duty will be Free.

The Sizzlits “Jade” and “So Me” dies are chemical-etched cutting dies which you state measure 2.25 inches by 2.5 inches. According to the Sizzix website (www.sizzix.com), these dies are only compatible with the Sizzix Sidekick, BIGkick, and Big Shot calendering machines. The classifications of the BIGkick and Big Shot machines are discussed in ruling N019566.

The applicable subheading for the Sizzlits “Jade” die, part number 654342, and the Sizzlits “So Me, So You, So Us” die, part number 654431, will be 8420.99.9000, HTSUS, which provides for “Calendering and other rolling machines, other than for metals or glassparts thereof: Parts: Other: Other.” The rate of duty will be Free.

The Embosslits “Best Friends Charm” die is a chemical-etched cutting and embossing die which you state measures 2.25 inches by 2.50 inches. The Sizzix website states that this die is compatible not only with the Sizzix BIGkick, Big Shot, and Sidekick calendering machines, but with the original Sizzix machine. The original Sizzix machine, as discussed in ruling N013024, is a hand-operated mechanical cutting machine that does not operate by calendering.

In your ruling request you suggest classification of the Embosslits “Best Friends Charm” die under 8420.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), as parts of calendering machines. However, this die is compatible with a cutting machine as well as calendering machines.

Classification of goods in the HTSUS is governed by the General Rules of Interpretation (GRIs). GRI 3 states, “Whenfor any reason, goods are, prima facie, classifiable under two or more headings, classification shall be effective as follows:(c)they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.”

The applicable subheading for the Embosslits “Best Friends Charm” die, part number 654696, will be 8441.90.0000, HTSUS, which provides for “Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds, and parts thereof: Parts.” The rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Denise Faingar at 646-733-3010.


Robert B. Swierupski

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