CLA-2 CO:R:C:M 088851 AJS
District Director
U.S. Customs Service
Port of Wilmington
One Virginia Avenue
Wilmington, NC 28401
RE: Protest No. 1502-90-000004; cigarette case packing machine;
Subheading 8422.30.90; Subheading 8422.40.90; Subheading 8422.30;
Subheading 8422.40; Common and commercial meaning; Wrapping;
General Rule of Interpretation 3(a); General Rule of
Interpretation 6; Section XVI, note 4.
Dear Sir:
Protest for further review 1502-90-000004 dated 01/12/90,
was filed against the tariff classification of a cigarette case
packing machine within subheading 8422.40.90, Harmonized Tariff
Schedule of the United States Annotated (HTSUSA). The protestant
claims that the subject machine is classifiable within subheading
8422.40.10, HTSUSA, as a machine for wrapping cigarette packages.
FACTS:
The article under protest is the Model 485 "Casepacker"
automatic case packing machine and ancillary storage reservoir,
conveyor and palletizer. The machine will be used to pack
cartons of cigarettes into cases (i.e., boxes). It automatically
removes the flat case from a storage magazine, folds and erects
it, and collates and places the desired number of cartons of
cigarettes into the case. The end flaps on the case are then
closed and the case is discharged from the case packer by means
of a conveyor or case elevator. Lastly, a robotic palletizer
uses its suction arm to pick up the cases and stack them onto a
pallet.
-2-
The submitted literature states that the case packer is also
suitable for use with a wide range of products such as biscuit
rolls or packets, serviettes, coffee, wafers, pharmaceuticals,
cans, display cartons, cosmetics, chemicals, disposables, hygiene
products, and baby food.
ISSUE:
Whether the subject case packing machine is properly
classifiable within subheading 8422.30.90, HTSUSA, which provides
for other machinery for filling, closing, sealing, capsuling or
labeling bottles, cans, boxes, bags or other containers; or
classifiable within subheading 8422.40.10, HTSUSA, which provides
for machines for wrapping cigarette packages; or classifiable
within subheading 8422.40.90, HTSUSA, which provides for other
packing or wrapping machinery.
LAW AND ANALYSIS:
Subheading 8422.30, HTSUSA, provides for machinery for
filling, closing, sealing, capsuling or labeling bottles, cans,
boxes, bags or other containers. The subject case packer
satisfies this description. It is used to fill a box with the
desired quantity of articles and then to close and seal the box.
The subject case packer will be used to pack cartons of
cigarettes into boxes. In addition, it may be used to pack
biscuit rolls or packets, serviettes, coffee, wafers,
pharmaceuticals, cans, display cartons, cosmetics, chemicals,
disposables, hygiene products, and baby food. Accordingly, the
subject case packer satisfies the terms of this subheading and is
prima facie classifiable therein.
Subheading 8422.40, HTSUSA, provides for other packing or
wrapping machines. The protestant claims that the subject
machine is properly classifiable within this subheading.
Tariff terms are construed in accordance with their common and
commercial meaning. Nippon Kogasku (USA), Inc. v. United States,
69 CCPA 89, 673 F. 2d 380 (1982). Common and commercial meaning
may be determined by consulting dictionaries, lexicons,
scientific authorities and other reliable sources. C.J. Tower &
Sons v. United States, 69 CCPA 128, 673 F.2d 1268 (1982). The
term "wrap", the root word of "wrapping", is described as "[t]o
arrange or fold about in order to cover or protect something" and
"[t]o cover, envelop or encase". Webster's II New Riverside
University Dictionary (1984). The common meaning of the term
"wrapping" supports the conclusion that the subject case packer
does not satisfy the description of a wrapping machine. In our
view, the subject case packer is described in both subheading
8422.30 as machinery for filling boxes and in subheading 8422.40
-3-
as other packing machinery. When this situation arises, the
subheading which provides the most specific description is to be
preferred to a subheading which provides a more general
description. General Rules of Interpretation 3(a) and 6. In
this case, subheading 8422.30 provides the most specific
description for the case packer. Accordingly, classification of
the subject case packer within subheading 8422.40, HTSUSA, is
precluded.
Where a machine (including a combination of machines)
consists of individual components (whether separate or inter-
connected by piping, by transmission devices, by electric cables
or by other devices) intended to contribute together to a clearly
defined function covered by one of the headings in chapter 84 or
chapter 85, then the whole falls to be classified in the heading
appropriate to that function. Section XVI, note 4. The subject
case packer and ancillary storage reservoir, conveyor and
palletizer satisfy this description. The system under protest
consists of a combination of separate machines which are
partially interconnected by a conveyor belt. In addition, the
machines are intended to contribute together to the clearly
defined function of case packing, which is covered by subheading
8422.30, HTSUSA. More specifically, the case packer is provided
for within subheading 8422.30.90, HTSUSA, as other machinery for
filling, closing, sealing, capsuling or labeling bottles, cans,
boxes, bags or other containers. Accordingly, the whole case
packer system is classifiable with the case packer in the above
subheading.
HOLDING:
The subject case packer, storage reservoir, conveyor and
palletizer are properly classifiable within subheading
8422.30.90, HTSUSA, which provides for other machinery for
filling, closing, sealing, capsuling or labeling bottles, cans,
boxes, bags or other containers. Since the rate of duty under
the classification indicated above is the same as the liquidated
rate, you should deny the protest in full. A copy of this
decision should be attached to the Customs Form 19 Notice of
Action and forwarded to the protestant.
Sincerely,
John Durant, Director
Commercial Rulings Division