PRD 1704-95-100621; Cutting Die Clamp, Clamping Device for Cutting Die on Hydraulic Press; Heading 8441, Parts of Paper Cutting Machines, Section XVI, Note 2; Heading 8466, Parts and Accessories of Machine Tools; Articles of Iron or Steel Dear Port Director:
Active· CBP ruling HQ 959009· Issued 1996-07-01
Ruling text
HQ 959009
JULY 1, 1996
CLA-2 RR:TC:MM 959009 JAS
CATEGORY: Classification
TARIFF NO.: 7326.90.85
Port Director of Customs
700 Doug Davis Drive
Atlanta, GA 30354
RE: PRD 1704-95-100621; Cutting Die Clamp, Clamping Device for Cutting Die on Hydraulic Press; Heading 8441, Parts of Paper Cutting Machines, Section XVI, Note 2;
Heading 8466, Parts and Accessories of Machine Tools;
Articles of Iron or Steel
Dear Port Director:
This is our decision on Protest 1704-95-100621, filed
against your classification of a clamping device, made in
Germany, for holding the cutting dies on hydraulic cutting
machines. The entry was liquidated on September 29, 1995, and
this protest timely filed on November 29, 1995.
FACTS:
The article in question is a clamping device for holding in
place the cutting die on a hydraulic cutting press. The device
is not otherwise described. Cutting presses, also known as beam
cutters, are general purpose cutting machines used in many
industries to cut a variety of materials such as leather, rubber,
man-made fabrics, cardboard, etc.
The clamping device was entered under a provision in heading
8441, Harmonized Tariff Schedule of the United States (HTSUS),
for parts of paper cutting machines. Your office determined that
because the clamping device holds the cutting die in place, it
was a work holder. The entry was liquidated under a provision in
heading 8466, HTSUS, for parts and accessories for machine tools.
- 2 -
The provisions under consideration are as follows:
7326 Other articles of iron or steel:
7326.90 Other:
Other:
7326.90.85 Other...5.1 (now 4.6) percent
ad valorem
* * * *
8441 Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds, and parts thereof:
8441.90.00 Parts...2.4 (now 1.8) percent
ad valorem
* * * *
8466 Parts and accessories suitable for use solely
or principally with the machines of headings 8456 to 8465, including work or tool holders,
self-opening dieheads, dividing heads and other special attachments for machine tools;...:
8466.20 Work holders:
8466.20.90 Other...4.5 (now 4.3) percent
ad valorem
ISSUE:
Whether clamping devices for cutting machines are parts and
accessories of heading 8466.
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States (HTSUS) in accordance with the
General Rules of Interpretation (GRIs). GRI 1 states in part
that for legal purposes, classification shall be determined - 3 -
according to the terms of the headings and any relative section
or chapter notes, and provided the headings or notes do not
require otherwise, according to GRIs 2 through 6.
To sustain the claim under heading 8441, the clamping device
must be shown to be a "part" suitable for use solely or
principally with paper cutting machines. There is no evidence
that the clamping device is an integral, constituent or component
part necessary to the completion of a hydraulic cutting press.
It is an accessory. Its use appears to be optional with the
press being fully functional without the clamping device. Even
if the clamping device were a part, die presses or beam cutting
machines are general-purpose cutting machines. There is no
evidence of sole or principal use with paper cutting machines of
heading 8441. See Section XVI, Note 2, HTSUS. Similarly, the
liquidated provision under heading 8466 does not apply because
tool holders such as the clamping device in issue must be parts
or accessories suitable for use solely or principally with the
machines of headings 8456 to 8465. As previously stated, there
is no such evidence of sole or principal use.
Heading 7326 covers all iron or steel articles other than
those included in preceding headings of Chapter 73, or covered by
Note 1 to Section XV, or more specifically covered elsewhere in
the HTSUS.
HOLDING:
Under the authority of GRI 1, the die cutter clamping device
is provided for in heading 7326. It is classifiable in
subheading 7326.90.85, HTSUS. Since the rate of duty under this
provision is more than the liquidated rate, the protest should be
DENIED. In accordance with Section 3A(11)(b) of Customs
Directive 099 3550-065, dated August 4, 1993, Subject: Revised
Protest Directive, you should mail this decision, together with
the Customs Form 19, to the protestant no later than 60 days from
the date of this letter. Any reliquidation of the entry or
entries in accordance with the decision must be accomplished
prior to mailing the decision. Sixty days from the date of the
decision the Office of Regulations and Rulings will take steps to
make the decision available to Customs personnel - 4 -
via the Customs Rulings Module in ACS and to the public via the
Diskette Subscription Service, the Freedom of Information Act and
other public access channels.
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division
Source: rulings.cbp.gov — ruling 959009, retrieved 2026-10-12T05:31:05Z, republished verbatim. This digest is informational; only CBP issues binding rulings.