CLA-2-84:OT:RR:NC:N1:118
Mr. Wade Johnson
Johnson Oakleaf, APC
555 East Ocean Blvd., Suite 430
Long Beach CA 90802
RE: The tariff classification of a disposable diaper converting machine from Italy; NY R01084 and NY B82651 revoked by operation of law.
Dear Mr. Johnson:
In your letter dated November 10, 2016, on behalf of our client, EZ Male Pads N.A., Incorporated, you requested a tariff classification ruling.
Your client plans to import a line of machinery that is identified as a disposable diaper converting machine. It is used to produce disposable “diaper like” fluff pulp/super absorbent polymer (SAP) hygiene products. This line of machinery, which will be imported in one shipment, consists of the following:
Air filtration system
Hammer Mill (teeth-like crusher) used to convert paper to fluff wood pulp and mix it with a super absorbent polymer (SAP)
Rotating drum used to form the absorbent cores
Laminating device to laminate the base sheet, core and top sheet together
Hook tape (Velcro) applicator
Rotary cutting die to cut the product out of the “web”
Embosser
Stacking, bagging and packaging machinery
You have stated that the stacking and packaging machine is a separate, stand-alone device and is connected to the rest of line via a conveyer belt. Additionally, the filtration equipment stands off from the converter line but is integral to it and is connected by air ducts.
Note 4 to Section XVI of the Harmonized Tariff Schedule of the United States (HTSUS), describes a functional unit as a machine or combination of machines consisting of individual components (whether separate or interconnected by piping, transmission devices, electric cables or by other devices) intended to contribute together to a clearly defined function covered by one or more of the headings in chapter 84 or chapter 85. The whole then falls to be classified in the heading appropriate to that function. The disposable diaper converting machine, meets this description with the clearly defined function of producing disposable diapers from paper pulp. This matter was resolved by the Court of International Trade (CIT) in National Presto Industries, Inc., v. United States, Slip Op. 11-84, Court No. 07-00245, dated July 18, 2011. Consequently, New York Rulings R01084 and B82651 are revoked by operation of law in accordance with 19 CFR § 177.12 (d)(1)(iv).
The applicable subheading for the disposable diaper converting machine will be 8441.80.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds, and parts thereof. 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 https://hts.usitc.gov/current.
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, National Import Specialist Anthony E. Grossi at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division