CLA-2-84:S:N:N1:103 888486
Mr. Anthony P. Kaminsky
BHS Machinery Corporation
2050 Lord Baltimore Drive
Baltimore, MD 21244
RE: The tariff classification of machinery for making corrugated paperboard
from Germany
Dear Mr. Kaminsky:
In your letter dated July 16, 1993 you requested a tariff classification
ruling.
With your inquiry you submitted brochures describing various machines
used in the production of corrugated paperboard. The individual machines are:
1. BHS Modul Facer - produces various sizes of S-shaped corrugations
(known as flutes) in a continuous web of paperboard, and then attaches a web
of paper to one side of the corrugated paperboard.
2. ASR-M Shaftless Mill Roll Stand - lifts and unwinds a reel of
continuous paperboard weighing up to 1500 pounds.
3. ARW-M Splicer - automatically splices together the end of one web of
paperboard with the beginning of another web in order to create a continuous
web.
4. LWR-M Glue Machine - uses a glue applicator roll to apply glue to
the exposed flute tips of single-faced corrugated paperboard.
5. DWR-M Double Facer - applies a second lining of paper to the
previously glued tips, thus producing double-faced corrugated paperboard.
6. SRA-M Slitter Scorer - scores and cuts the continuous double-faced
corrugated paperboard web.
7. NQM Helicut Cutoff - cuts the continuous corrugated paperboard web
into individual sheets of the desired length.
8. BHS Automatic Stacker - stacks a desired number of individual
corrugated paperboard sheets onto a pallet or gravity roll conveyor.
9. CMS Corrugator Management System - an electronic controller used to
monitor and control the corrugated paperboard production line.
Other machines are subsequently used to convert the corrugated paperboard
sheets into boxes. The above described machines may be imported together, in
which case they form a complete production line for the manufacture of
corrugated paperboard sheets, or they may be imported separately.
When imported in a single shipment, the applicable subheading for the
functional unit formed by all the units described above will be 8441.80.0000,
Harmonized Tariff Schedule of the United States (HTS), which provides for
other machinery for making up paper pulp, paper or paperboard...: other
machinery. The rate of duty will be 2 percent ad valorem.
When imported separately, the applicable subheading for the BHS Modul
Facer, ASR-M Shaftless Mill Roll Stand, ARW-M Splicer, LWR-M Glue Machine, the
DWR-M Double Facer, and the BHS Automatic Stacker will again be 8441.80.0000,
HTS. The applicable subheading for the SRA-M Slitter Scorer and NQM Helicut
Cutoff, imported separately, will be 8441.10.0000, HTS, which provides for
other machinery for making up paper pulp, paper or paperboard...: cutting
machines. The rate of duty will also be 2 percent ad valorem. Finally, the
applicable subheading for the CMS Corrugator Management System, imported
separately, will be 8537.10.0060, HTS, which provides for boards, panels
(including numerical control panels), consoles, desks, cabinets and other
bases, equipped with two or more apparatus of heading 8535 or 8536, for
electric control or the distribution of electricity...: for a voltage not
exceeding 1000 volts: programmable controllers. The rate of duty will be 5.3
percent ad valorem.
You also inquired as to the tariff classification of parts of these
machines. In the absence of specific information, we are unable to provide
you with a ruling on this matter. In general parts of machines, including
spare parts, which are not goods provided for in any of the other headings of
chapters 84 or 85, nor excluded from chapters 84 or 85, may be classifiable in
the same heading as the machine of which they are a part provided they are
solely or principally used with such machine (see Notes 1 and 2 of section
XVI, Note 1 of chapter 84, and Note 1 of chapter 85, HTS).
This ruling is being issued under the provisions of Section 177 of the
Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents
filed at the time this merchandise is imported. If the documents have been
filed without a copy, this ruling should be brought to the attention of the
Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport