The tariff classification of case forming and sealing machine brackets from China

NY G83336 November 3, 2000 CLA-2-84:RR:NC:1:103 G83336 CATEGORY: Classification TARIFF NO.: 8441.90.0000; 8422.90.9095 Mr. Craig M. Schau Emery Customs Brokers 6940A Engle Road Middleburg Heights, OH 44130 RE: The tariff classification of case forming and sealing machine brackets from China Dear Mr. Schau: In your letter dated October 11, 2000 on behalf of Loveshaw Corp. you requested a tariff classification ruling. With your inquiry you submitted samples of four steel brackets, as well as literature depicting the machines in which they are used. Two of the brackets, designated as part numbers C170390PG and C174815G, are used in a model CF-30T case forming machine which erects a corrugated paperboard carton and applies tape to the bottom flaps of the carton prior to its being filled with a product. Part number C170390PG enables the case forming machine hopper guide rail to be attached to the machine frame, while part number C174815G attaches a shaft bearing housing to the side panel of the case forming machine. The other two brackets, part numbers LDU-1126-5 and LDU-1152-4, are components of a model LD-2 case taper machine which seals the top flaps of a case closed after the carton has been filled with a product. Part number LDU-1126-5 allows an electric motor to be attached to the outside frame of the case feeding machine bed, while part number LDU-1152-4 bolts into each side of the side plates of the chassis to prevent the taping head from falling out of its housing. The applicable subheading for the case forming machine brackets, part numbers C170390PG and C174815G, will be 8441.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of other machinery for making up paper pulp, paper or paperboard. The rate of duty will be free. The applicable subheading for the case taper machine brackets, part numbers LDU-1126-5 and LDU-1152-4, will be 8422.90.9095, HTS, which provides for other parts of machinery for filling, closing, sealing, capsuling or labeling boxes. The rate of duty will again be free. 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 212-637-7027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division