Mr. James T. Carroll
J.M. Rodgers Co., Inc.
90 West Street, Room 1510
New York, NY 10006-1039
RE: The tariff classification of printed paperboard production
machinery from Switzerland.
Dear Mr. Carroll:
In your letter dated January 31, 1991 on behalf of The Bobst
Group, Inc. you requested a tariff classification ruling.
The S1250 and S1425 production lines are used to produce
printed packaging material. They are denominated by the maximum
widths of their printing units. Lines are available in the
following configurations: (a) a rotogravure press with feed
reel, dryer, and rewind reel; (b) a rotogravure press with feed
reel, dryer, sheeter and rewind reel for diversified output; (c)
a rotogravure press with feed reel, dryer, inline cutter-creaser
and automatic stacker; (d) a rotogravure press with feed reel,
dryer, cutter-creaser and rewind; and (e) an independent cutter-
creaser with automatic stacker for processing of preprinted
These lines are considered functional units under Note 4,
Section XVI, Harmonized Tariff Schedule of the United States
(HTS). The applicable subheading for Models S1250 and 1425 in
configurations (a), (b), (c) and (d) will be 8443.40.0000, HTS,
which provides for gravure printing machinery. The rate of duty
will be 3.3 percent ad valorem. The applicable subheading for
these models in configuration (e) will be 8441.10.0000, which
provides for other machinery for making up paper pulp, paper or
paperboard: cutting machines. The rate of duty will be 2
percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
Jean F. Maguire
New York Seaport