The tariff classification of paper converting machinery from Taiwan

NY H88664 March 13, 2002 CLA-2-84:RR:NC:1:103 H88664 CATEGORY: Classification TARIFF NO.: 8441.10.0000; 8441.30.0000 Mr. Philip Junn Global Tissue Group 91-4 Colin Drive Holbrook, NY 11741 RE: The tariff classification of paper converting machinery from Taiwan Dear Mr. Junn: In your letter dated February 12, 2002 you requested a tariff classification ruling. With your inquiry you submitted descriptive literature on two models of paper converting machines. The model 400CL bath roll and kitchen towel machine basically unwinds paper from parent rolls up to 102 inches in diameter, slits and cross-cuts the paper, and winds the paper around a paper core, thus producing either paper towel or bath tissue rolls of the desired width. A servo tail sealer then utilizes a wire dipped into a glue tank to form a line of glue along the length of the paper tail, thus sealing the end flap. Diameter control, core insertion, and lower winding roll deceleration are automatically accomplished by means of servo motors, and product specifications such as roll diameter can be set via a touch screen controller. Optional embossing or printing units can be installed in the model 400CL if so desired. The model 902 paper core machine produces the paper cores (tubes) used in the model 400CL by gluing together the paper from two 15 inch parent rolls. The cores, which can be from 1 inch to 6 inches in diameter, up to 1 meter in length, and with a wall thickness of 1 millimeter to 12 millimeters, are then manually loaded into the core hopper of the 400CL machine. The applicable subheading for the model 400CL will be 8441.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds: cutting machines. The rate of duty will be free. The applicable subheading for the model 902 will be 8441.30.0000, HTS, which provides for other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds: machines for making cartons, boxes, cases, tubes, drums or similar containers, other than by molding. 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 646-733-3010. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division