The tariff classification of a diaper making machine from Italy

NY B82651 March 26, 1997 CLA-2-84:RR:NC:1:103 B82651 CATEGORY: Classification TARIFF NO.: 8479.89.9598 Ms. Pam Brown Cargo U.K., Inc. 4790 Aviation Parkway Atlanta, GA 30349 RE: The tariff classification of a diaper making machine from Italy Dear Ms. Brown: In your letter dated February 26, 1997 on behalf of Saetie Enterprises you requested a tariff classification ruling. The Tekma model ID-AP diaper making machine is used to produce six sizes of adult incontinence diapers with tape closures. The machine basically consists of the following sections: - an automatic holder for unwinding rolls of cellulosic pulp - a single drum former unit consisting of a hammermill to break up the sheet of pulp into fluff and a former to form it into a layer - a super absorbent application unit equipped with an electronic scale - a tissue paper layer application unit - a transversal cut system to cut the diaper material - a nonwoven layer application unit - a plastic layer application unit - a glue system for gluing the tissue, nonwoven and plastic layers, as well as an elastic band and leg cuffs - a closure tape application unit - a die cutting section to cut the material to the proper shape and size - a folding unit to fold the completed diapers - a vertical counter stacker that counts the diapers and forms them into stacks for subsequent packaging - an electrical control system Depending on the size of the diaper, the machine is capable of producing from 150 - 160 diapers per minute. The applicable subheading for the model IP-AD adult diaper making machine, imported in a single shipment, will be 8479.89.9598, Harmonized Tariff Schedule of the United States (HTS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere (in chapter 84): other machines and mechanical appliances: other: other: other: other. The rate of duty will be 3 percent ad valorem. 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, contact National Import Specialist Alan Horowitz at 212-466-5494. Sincerely, Robert B. Swierupski Chief, Metals & Machinery Branch National Commodity Specialist Division