CLA-2-84:RR:NC:1:103 E86744

Mr. Ray Reynolds
Lee Hardeman Customs Broker, Inc.
PO Box 45545
Atlanta, GA 30320-0545

RE: The tariff classification of a carton folder-gluer machine from Switzerland

Dear Mr. Reynolds:

In your letter dated August 19, 1999 on behalf of Graphic Equipment Service you requested a tariff classification ruling.

The Domino 110-M II is a machine for automatically folding and gluing pre-cut and pre-scored paperboard carton and box blanks. The unit basically consists of a blank feeding section, folding and gluing sections, and a controller. The feeding section incorporates a conveyor which provides precise blank transport to the folding section. The folding section utilizes either a timed mechanical backfold system, an untimed electronic backfold system for higher production speeds and faster job changeovers, or a combination system which allows the operator to select the mode which best fits the particular job. The gluing section contains both upper and lower gluing stations to accommodate various styles of boxes. The controller features a touch screen to automate machine set-up and production operations. The Domino 110-M II is capable of processing more than 250 different styles and varieties of boxes and cartons.

The applicable subheading for the Domino 110-M II folding and gluing machine will be 8441.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other machinery for making up paper pulp, paper or paperboard…: machines for making cartons, boxes, cases, tubes, drums or similar containers, other than by molding. The rate of duty will be free.

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 Alan Horowitz at 212-637-7027.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division