CLA-2 CO:R:C:M 950876 DWS
District Director
U.S. Customs Service
101 East Main Street
Norfolk, VA 23510
RE: Protest No. 1401-91-100130; Supercalendering Machines;
On-Line vs. Off-Line; HQ 087557; 8439.99.10
Dear Sir:
This is our decision on Application for Further Review of
Protest No. 1401-91-100130, dated August 21, 1991, concerning
your action in classifying off-line supercalendering machine
parts under the Harmonized Tariff Schedule of the United States
(HTSUS).
FACTS:
The subject merchandise consists of parts of off-line
supercalendering machines. Calenders finish paper products and
give them the ability to absorb ink better. According to the
importer:
[t]he supercalendering process . . . begins when a web of
paper is fed from an unwind stand into the top of the stack
and travels through squeezing or pinching areas known as
nips. The paper then emerges from the bottom into a rewind
unit. With the application of load or pressure on the nips,
the metal rolls cause a depression or deformation on the
fibrous paper rolls at the point of contact with the paper.
The deformation then spreads on either side of the nip.
When rotated, the spread area creeps or grows. The motion
of the filled-roll surface against the metal-roll surface
causes rolling friction. This rolling friction produces
the polishing action essential to providing a high finish
and smoothing effect to paper.
ISSUE:
What is the proper classification of the supercalendering
machine parts under the HTSUS?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relative section
or chapter notes.
The merchandise was entered under subheading 8439.99.10,
HTSUS, which provides for: "[p]arts: [o]ther: [o]f machinery for
making paper or paperboard." However, the merchandise was
liquidated under subheading 8420.99.90, HTSUS, which provides
for: "[c]alendering or other rolling machines, other than for
metals or glass; parts thereof: [p]arts: [o]ther: [o]ther."
On-line calendering machines are classified as paper making
machines. However, off-line calendering machines have not been
classified as paper making machines, but as paper finishing
machines. The importer argues that there should not be any
distinction between the two types of machines, and that both are
classifiable as paper making machines.
The issue of off-line vs. on-line calendering machines was
decided in HQ 087557, dated December 9, 1991. In that ruling, we
upheld the distinction between off-line and on-line calendering
machines that was provided for under the Tariff Schedules of the
United States (TSUS). Under the TSUS, "on-line and off-line
calendering machines were classified under different provisions
because on-line calendering machines were determined to be a
direct part of the paper making process. Off-line calendering
machines were considered to be part of the paper finishing
process. See NY 065477, dated January 13, 1982."
(HQ 087557).
Among other points raised in HQ 087557 was the fact that
"[u]nder the HTSUS, on-line and off-line paper coating machines
have been similarly distinguished for tariff purposes. In NY
833074, dated November 17, 1988, it was ruled that on-line paper
coating machines are classifiable under subheading 8439.99.10,
HTSUS, which provides for: '[p]arts: [o]ther: [o]f machinery for
making paper or paperboard.' Independent, off-line paper coating
machines are classifiable under subheading 8439.30.00, HTSUS,
which provides for: 'machinery for finishing paper or
paperboard.' It is our position that this distinction for on-
line and off-line paper coating machines under the HTSUS equally
applies to on-line and off-line paper calendering machines."
(emphasis supplied).
Therefore, under the reasoning provided in HQ 087557, the
distinction between on-line and off-line calendering machines
stands, and the subject supercalendering machine parts are
classifiable under subheading 8420.99.90, HTSUS.
HOLDING:
The subject supercalendering machine parts are classifiable
under subheading 8420.99.90, HTSUS. The protest should be denied
in full. A copy of this decision should be attached to the
Customs Form 19 and provided to the protestant as part of the
notice of action on the protest.
Sincerely,
John Durant, Director
Commercial Rulings Division