The tariff classification of paper converting machinery from the Netherlands

NY R00386 June 10, 2004 CLA-2-84:RR:NC:1:106 R00386 CATEGORY: Classification TARIFF NO.: 8441.80.0000 Mr. Rick Henderson Jalema, Inc. 73797 Washington Blvd. Elkridge, MD 27105 RE: The tariff classification of paper converting machinery from the Netherlands Dear Mr. Henderson: In your letter dated May 17, 2004 you requested a tariff classification ruling. The Clipstripper is designed to affix a self-adhesive Jalema Clip or Stripper onto a file folder. The unit can also work with a paper sheet. The Jalema Clips and Stripper are supplied on rolls. The rolls are guided into the electrically-operated machine where the backing paper is removed by means of a vacuum steered tool. The operator manually places a suitable file folder against the machine’s rear and side file guide. When the operator pushes down on the foot pedal, the clip is affixed to the file folder. The operator then manually removes the file folder. The driving unit of the PLC-guided Clipstripper is air-pressure. In your letter you suggest classifying the Clipstripper as an accessory to the printing industry in subheading 8443.59.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other printing machinery. The machine in question would not be classified within subheading 8443.59.9000 as it does not do any printing. It merely applies self-adhesive fasteners to paper sheets or file folders. In addition, the language of heading 8443 does not encompass accessories. You further state that you “consider it a machine to be used in the converting process”. Machinery used in the paper converting industry are provided for in heading 8441, HTS, which provides for other machinery for making up paper pulp, paper or paperboard. The applicable subheading for the Clipstripper will be 8441.80.0000, HTS, which provides for other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds, and parts thereof. The rate of duty will 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 Patrick Wholey at 646-733-3013. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division