HQ 955461
DECEMBER 6 1993
CLA-2:CO:R:C:M 955461 JAS
Mr. Rudi Minkenberg
Kusters Corporation
P.O. Box 6128
Spartanburg, SC 29304
RE: Gloss Calender, Two-Roll and Multiple Roll Machine Calender,
Tissue Combining Calender, Mat-On-Line Calender; Calenders
Used in Off-Line Papermaking Machines; NY 843261 Modified
Dear Sir:
In NY 843261, dated July 25, 1989, the Area Director of
Customs, New York Seaport, held, in part, that certain gloss,
two-roll, multiple roll, tissue combining and Mat-On-Line
calenders used off-line for finishing paper or paperboard, were
classifiable in subheading 8420.10.90, Harmonized Tariff Schedule
of the United States (HTSUS), a provision for other calendering
or other rolling machines. The rate of duty under this provision
is 3.7 percent ad valorem. The descriptions of these machines
and the other contents of NY 843261 are incorporated by reference
in this decision.
HQ 955023, of today's date, represents our current position
on the classification of these machines. Customs will no longer
distinguish between machines, cylinders and parts used on-line
and those used off-line, as long as the involved process is one
of "making" paper. Accordingly, gloss, two-roll, multiple roll,
tissue combining and Mat-On-Line calenders, used off-line, will
hereafter be classifiable in subheading 8420.10.20, Harmonized
Tariff Schedule of the United States (HTSUS), as calendering or
similar rolling machines for making paper pulp, paper or
paperboard. The rate of duty is free. A copy of HQ 955023 is
enclosed. - 2 -
Under the authority of section 177.9(d)(1), Customs
Regulations, NY 843261 is modified accordingly.
Sincerely,
John Durant, Director
Commercial Rulings Division
Enclosure