Gloss Calender, Two-Roll and Multiple Roll Machine Calender, Tissue Combining Calender, Mat-On-Line Calender; Calenders Used in Off-Line Papermaking Machines; NY 843261 Modified

HQ 955461 DECEMBER 6 1993 CLA-2:CO:R:C:M 955461 JAS CATEGORY: Classification TARIFF NO.: 8420.10.20 Mr. Rudi Minkenberg Kusters Corporation P.O. Box 6128 Spartanburg, SC 29304 RE: Gloss Calender, Two-Roll and Multiple Roll Machine Calender, Tissue Combining Calender, Mat-On-Line Calender; Calenders Used in Off-Line Papermaking Machines; NY 843261 Modified Dear Sir: In NY 843261, dated July 25, 1989, the Area Director of Customs, New York Seaport, held, in part, that certain gloss, two-roll, multiple roll, tissue combining and Mat-On-Line calenders used off-line for finishing paper or paperboard, were classifiable in subheading 8420.10.90, Harmonized Tariff Schedule of the United States (HTSUS), a provision for other calendering or other rolling machines. The rate of duty under this provision is 3.7 percent ad valorem. The descriptions of these machines and the other contents of NY 843261 are incorporated by reference in this decision. HQ 955023, of today's date, represents our current position on the classification of these machines. Customs will no longer distinguish between machines, cylinders and parts used on-line and those used off-line, as long as the involved process is one of "making" paper. Accordingly, gloss, two-roll, multiple roll, tissue combining and Mat-On-Line calenders, used off-line, will hereafter be classifiable in subheading 8420.10.20, Harmonized Tariff Schedule of the United States (HTSUS), as calendering or similar rolling machines for making paper pulp, paper or paperboard. The rate of duty is free. A copy of HQ 955023 is enclosed. - 2 - Under the authority of section 177.9(d)(1), Customs Regulations, NY 843261 is modified accordingly. Sincerely, John Durant, Director Commercial Rulings Division Enclosure