CLA-2-84:OT:RR:NC:N1:106
Robert Glover, Vice President, Import
L.E. Coppersmith Inc.,
525 South Douglas Street
El Segundo, CA 90245
RE: The tariff classification of Fully Automatic Toilet Paper Production Line from China.
Dear Mr. Glover:
In your letter dated September 14, 2011, you requested a tariff classification ruling.
The item under consideration has been identified as a Fully Automatic Toilet Paper Production Line. The specifications of the Sales Contract provided state that this production line is used to perforate, emboss, rewind, glue, tail-trim and log cut into various sizes of toilet paper roll and then individually pack and bundle according to consumer’s request. The standard production speed is 100rolls/min.
In your ruling request you suggested classification of the Automated Toilet Paper Production Line in 8479.89.9899, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter…: Other…: Other: Other.”
Classification of goods in the HTSUS is governed by the General Rules of Interpretation (GRIs). GRI 1 states “ ... classification shall be determined according to the terms of the headings ... .” GRI 3 states in pertinent parts (a)“ …The heading which provides the most specific description shall be preferred to headings providing a more general description… .”
Heading 8479 is limited to machinery which (1) is not covered more specifically by a heading in any other chapter of the Nomenclature and (2) cannot be classified in any other particular heading of Chapter 84. As this complete line is specifically provided for in heading 8441, classification in 8479 is precluded.
The applicable subheading for the Fully Automatic Toilet Paper Production Line will be 8441.80.0000, HTSUS, which provides for “Other machinery for making up paper pulp, paper, or paperboard, including cutting machines of all kinds…: Other machinery”. The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Matthew Sullivan at (646) 733-3013.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division