NY 857339
NOV 15 1990
CLA-2-84:S:N:N1:103 857339
Mr. James F. Carroll
J. M. Rodgers Co., Inc.
90 West Street, Room 1510
New York, N.Y. 10006-1039
RE: The tariff classification of gluing and double facing
machines from Germany
Dear Mr. Carroll:
In your letter dated October 19, 1990 on behalf of The Bobst
Group, Inc. you requested a tariff classification ruling.
The Peters Glue-Star gluing machine is used to apply glue
precisely and uniformly to the S-shaped tips of a continuous web
of corrugated paperboard. The machine contains 1, 2, or 3 gluing
stations, and utilizes automatic glue dams to prevent application
of the glue to unwanted areas. The speed at which the corrugated
paperboard passes through the gluing stations, the adjustment of
the glue gap, and other operational parameters are set by means
of an automatic controller. The Glue-Star is available in
working widths of 70, 87, 98, and 104 inches, and can attain a
maximum speed of 1150 feet per minute.
The Peters Thermoplan double facer machine is used to
combine a second sheet of liner paper to a continuous web of
single faced corrugated paperboard which has previously had glue
applied to its fluted tips. The double facer is essentially
composed of a heating section and a pulling section. The heating
section applies heat and pressure by means of hot plates and
ballast rolls in order to produce a strong bond between the
single faced board and the liner; the heat also cures the glue
and removes excess moisture. In the pulling section the board is
pulled along between two belts and allowed to cool in order to
produce a flat sheet without blisters or wrinkles. The double
facer is made in the same widths as the gluing machine. It can
contain from 16 to 23 hot plates, and can reach a maximum speed
of 1000 feet per minute.
The applicable subheading for the Glue-Star gluing machine
and the Thermoplan double facer will be 8441.80.0000, Harmonized
Tariff Schedule of the United States (HTS), which provides for
other machinery for making up paper pulp, paper, or paperboard.
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
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport