CLA-2-84:OT:RR:NC:N1:105
Volodymyr Kozak
Paxfeld LLC
515 Welsh Rd, Apt D
Huntingdon Valley, PA 19006
RE: The tariff classification of a textile calendering machine from China
Dear Mr. Kozak:
In your letter dated April 14, 2026, you requested a tariff classification ruling. Descriptive literature was
provided for our review.
The item under consideration is described as an industrial roller heat transfer machine (model number,
ZS-BA), which is designed for use exclusively in textile finishing operations, specifically for sublimation dye
transfer and fixation onto textile fabrics through the application of heat and pressure. The equipment operates
by transferring pre-printed sublimation dye from transfer paper onto textile materials using a heated calender
roller system. The machine does not apply, generate, or deposit ink or dyes onto the fabric. Instead, it
performs a secondary heat transfer process in which dye already present on transfer media is permanently
fixed into the fabric fibers. The machine is not a printing machine and does not perform any printing
function. It contains no ink delivery system, no print heads, and no mechanism for applying liquid or solid
colorants directly to substrates.
The equipment includes a heated calender roller (approximately 420 mm diameter), conveyor belt system for
continuous fabric processing, air shafts for feeding and take-up of materials, electrical heating system and
temperature control units, and pressure and tension adjustment systems. The machine supports roll-to-roll,
sheet-to-roll, and sheet-to-sheet textile processing formats with a maximum processing width of
approximately 1,200 mm.
The applicable subheading for the textile calendering machine will be 8420.10.1000, Harmonized Tariff
Schedule of the United States (HTSUS), which provides for “Calendering or other rolling machines, other
than for metals or glass, and cylinders therefor; parts thereof: Calendering or other rolling machines: Textile
calendering or rolling machines.” The general rate of duty will be 3.5 percent ad valorem.
The duties cited above are current as of this ruling’s issuance. 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
at https://hts.usitc.gov/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Jason Christie at [email protected].
Sincerely,
(for)
James P. Forkan
Director
National Commodity Specialist Division