CLA-2 CO:R:C:M 951001 LTO
District Director
U.S. Customs Service
610 South Canal Street
Suite 217
Chicago, Illinois 60607
RE: Protest No. 3901-91-100892; Doctor Blade Holders; Parts
Thereof; 8443.90.50; HQ 085354; HQ 083183; Note 2(b) to Section
XVI; Note 2 to Chapter 84
Dear Sir:
This is our response regarding Protest No. 3901-91-100892,
dated August 19, 1991, which concerns the tariff classification
of doctor blade holders and parts thereof under the Harmonized
Tariff Schedule of the United States (HTSUS).
FACTS:
The articles in question are doctor blade holders and parts
thereof. A doctor is a thin, flexible blade or scraper, usually
made of metal, which is pressed along the entire length of a
rotating cylinder to lift the paper sheet off the surface of the
cylinder and to keep the cylinder free of pulp, dirt or other
contaminating materials. Doctor blade holders are used to
support the blade and press it at an oblique angle against the
surface of the cylinder. Doctors are used in all sections of
papermaking and paperboard-making machines, and may also be used
in off-machine applications, such as, in supercalenders and
coaters.
Specifically, the merchandise subject to this protest is the
Oracrepe blade holder and component parts of the Oraflex blade
holder. The imported parts of the Oraflex blade holder consist
of mounting plates, pressure plates, stainless steel fingers,
stainless steel tube retainers, stainless steel spacers, and
rubber seal strips. The protestant states that the Oracrepe
blade holder is completely assembled when imported. The Oraflex
components, on the other hand, represent approximately fifty
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percent of a complete Oraflex blade holder.
The Oracrepe blade holder is used solely to hold a doctor
blade against a Yankee dryer cylinder in the drying section of a
papermaking machine. The Oraflex blade holder, when fully
assembled, is primarily used in papermaking machine wet ends
(i.e., headbox and fourdrinier) and press sections.
The articles in question were both entered under subheading
8439.99.10, HTSUS, which describes parts of machinery for making
or finishing paper or paperboard. The articles were liquidated
under subheading 8443.90.50, HTSUS, which describes other parts
of printing machinery. Customs has conceded that this
classification was erroneous.
ISSUE:
Whether the Oracrepe blade holder and the component parts of
the Oraflex blade holder are classifiable under subheading
8439.99.10, HTSUS, which describes parts of machinery for making
or finishing paper or paperboard.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) to the HTSUS
govern the classification of goods in the tariff schedule. GRI 1
states in pertinent part that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes . . . ."
1. Oracrepe blade holder
The headings at issue are as follows:
8419 Machinery, plant or laboratory equipment,
whether or not electrically heated, for
the treatment of materials by a process
involving a change of temperature . . .,
other than machinery or plant of a kind
used for domestic purposes . . .; parts
thereof
* * * * * * * * * * * * *
8439 Machinery for making pulp of fibrous
cellulosic material or for making or
finishing paper or paperboard (other than
the machinery of heading 8419); parts
thereof
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Note 2 to Chapter 84 states that "a machine or appliance which
answers a description in one or more of the headings 8401 to 8424
and at the same time to a description in one or more of the
headings 8425 to 8480 is to be classified under the appropriate
heading of the former group and not the latter." Thus, if the
article in question is a machine of Heading 8419, HTSUS, it
cannot be classified under Heading 8439, HTSUS.
The Oracrepe blade holder is used solely in Yankee dryer
creping doctor applications. Yankee dryers are large, heated
cylinders which form the dryer section of a papermaking machine.
They are used between the press and calendering sections of a
papermaking machine to dry a continuous paper sheet. The paper
sheet is pressed tightly against the hot outer shell of the
Yankee cylinder by means of a pressure roller. The outer shell
of the cylinder is heated by steam that is passed through the
inner space of the cylinder. The heat evaporates moisture from
the paper sheet. Different types of paper can be produced
depending on the drying process used. This office has previously
classified the Yankee dryers under Heading 8419, HTSUS. See HQ
085354, dated June 7, 1990; HQ 083183, dated July 12, 1989.
Note 2(b) to Section XVI states that "parts, if suitable for
use solely or principally with a particular kind of machine, or
with a number of machines of the same heading . . . are to be
classified with the machines of that kind." Therefore, the
Oracrepe blade holder, which is a part suitable for use solely
with the Yankee dryer, is classifiable under subheading
8419.90.20, HTSUS, which describes parts of machinery for the
treatment of materials by a process involving a change of
temperature, such as heating or evaporating.
2. Component parts of the Oraflex blade holder
The importation in question consists of the following
component parts for the Oraflex blade holder: mounting plates;
pressure plates; stainless steel fingers; stainless steel tube
retainers; stainless steel spacers and rubber seal strips. These
component parts represent approximately fifty percent of a
complete Oraflex blade holder.
A complete Oraflex blade holder is much smaller than the
Oracrepe holder and is used primarily in paper machine wet ends
(i.e., headbox and fourdrinier) and press sections. It is
designed to provide uniform doctor blade to roll contact with
minimum blade pressure. It can also be used in off-paper machine
applications, such as, in supercalenders and off-machine coaters.
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The protestant believes that fifty to seventy-five percent of
these holders are used in paper machine wet ends and press
sections, twenty-five to thirty-five percent in calenders and
reel drums, and the balance in dryer sections.
It is our opinion that the Oraflex blade holder is used
principally with the papermaking machinery of Heading 8439,
HTSUS. Thus, according to Note 2(b) of Section XVI, these parts
(except for the rubber seal strip) are classifiable under
subheading 8439.99.10, HTSUS, which describes parts of machinery
for making paper or paperboard.
The rubber seal strip cannot be classified as a part of the
Oraflex blade holder. The protestant states that the seal strips
are imported in the form of a strip that is four inches in width,
on rolls that are approximately fifty feet long. After
importation, this material is cut to length to form the seals.
Classification of the rubber seal under Heading 8443, HTSUS, is
incorrect. However, because we do not have enough information
regarding this material, we cannot render a definite
classification opinion.
HOLDING:
The Oracrepe blade holder is classifiable under subheading
8419.90.20, HTSUS, which provides for "[m]achinery, plant or
laboratory equipment, whether or not electrically heated, for the
treatment of materials by a process involving a change of
temperature . . ., other than machinery or plant of a kind used
for domestic purposes . . .; parts thereof . . . [p]arts . . .
[o]f machinery and plant for making paper pulp, paper or
paperboard." The corresponding rate of duty for articles of this
subheading is 2.4% ad valorem.
The component parts of the Oraflex blade holder, except for
the rubber seal strip, are classifiable under subheading
8439.99.10, HTSUS, which provides for "[m]achinery for making
pulp of fibrous cellulosic material or for making or finishing
paper or paperboard (other than the machinery of heading 8419);
parts thereof . . . [p]arts . . . [o]ther . . . [o]f machinery
for making paper or paperboard." The corresponding rate of duty
for articles of this subheading is free.
As to the rubber seal strip, it is clear that the
classification under subheading 8443.90.50, HTSUS, is incorrect.
However, the protest with regard to this material must be denied
because we do not have enough information to determine its
specific classification. Moreover, any classification for this
material (i.e., under subheading 4008.29.00, 5906.99.20,
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5906.99.25, or 5911.10.20, HTSUS) would result in a higher rate
of duty than that given at liquidation and we do not have the
authority to collect the higher duty amount.
Accordingly, you should deny the protest, except to the
extent reclassification of the merchandise as indicated above
results in a net duty reduction and partial allowance. 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