CLA-2 CO:R:C:G 086876 CMS
8419.90.20
8439.99.10
District Director of Customs
127 North Water Street
Ogdensburg, NY 13669
RE: Application For Further Review of Protest No. 0712-89-000792
(December 4, 1989); Felt Stretcher; Dryer Used In Manufacture
Of Paper; Parts; Treatment Of Materials By Heating Or
Steaming; Machinery For Making Or Finishing Paper; Parts
Dear Sir:
This protest was filed against your liquidation dated
October 6, 1989, in which certain parts of paper making machinery
were classified in 8419.90.20, HTSUS. Our ruling follows.
FACTS:
The merchandise is described in the protest as parts of
dryer elevations used in the paper making industry. The
importer's September 17, 1990 facsimile transmission to Customs
Headquarters states that the parts make up three disassembled but
complete felt stretchers. The felt stretchers are used in the
dryer sections of paper making machines. Paper is dried as it
circulates on felt throughout the dryer sections which utilize
steam pressure. The felt stretchers stretch the felt and keep it
tight. This allows the felt to run straight and to keep the
paper running through the machine in an even and uniform manner.
ISSUE:
Is the merchandise classified as machinery for the treatment
of materials by a process involving a change of temperature, or
parts thereof in Heading 8419, or as machinery for making or
finishing paper, or parts thereof in Heading 8439?
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LAW AND ANALYSIS:
Pursuant to GRI 2(a), the merchandise is classified as
assembled and complete felt stretchers.
Heading 8419 in pertinent part describes machinery for the
treatment of materials by a process involving a change of
temperature such as heating, steaming or drying, and parts
thereof.
Heading 8439 in pertinent part describes machinery for
making or finishing paper, and parts thereof.
The merchandise is described by Heading 8419. The felt
stretchers are used in dryers which treat paper by a process
involving a change in temperature. The Explanatory Notes to
Heading 8419, p. 1176, provide that Heading 8419 covers dryers
used in the paper making industry, for example:
Rotary dryers. These consist of revolving cylinders or
drums which may be heated internally or externally. They
are used in various industries (paper-making...etc.).
(emphasis in original)
The articles under consideration are classified in Heading
8419 regardless of whether the dryers in which they are used are
components of paper making machinery. The Explanatory Notes to
Heading 8439, p. 1229, provide that the heading excludes
"...steam heated cylinder and other drying machines (heading
84.19)". Heading 8419 is the heading which describes the
particular machinery (i.e., machinery for treating materials by
change of temperature) in which the felt stretchers are used.
The felt stretchers are used in the dryer sections of paper
making machines. Based on the descriptions provided by the
importer, however, the felt stretchers do not have the essential
character of complete dryers. The merchandise is classified as
parts of machinery for the treatment of materials by a process
involving a change of temperature, specifically machinery for
making paper, in 8419.90.20, HTSUSA.
HOLDING:
The merchandise was properly classified as parts of
machinery for the treatment of materials by a process involving a
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change of temperature, specifically machinery for making paper,
in 8419.90.20, HTSUSA. The protest should be denied in full.
A copy of this decision should be attached to the Form 19 Notice
of Action.
Sincerely,
John Durant, Director
Commercial Rulings Division