HQ 955462
DECEMBER 6 1993
CLA-2:CO:R:C:M 955462 JAS
Ms. Lisa Cortes
Nippon Express USA, Inc.
20444 South Reeves Avenue
Long Beach, CA 90810
RE: Ceramic and Plastic Coated Rolls for Improving the Gloss,
Smoothness and Brightness of Paper; Rolls for Off-Machine
Calenders; NY 874472 Modified
Dear Ms. Cortes:
In NY 874472, dated June 3, 1992, the Area Director of
Customs, New York Seaport, responded to your letter of May 14,
1992, on behalf of Yamauchi USA. The inquiry concerned the
classification of certain ceramic and plastic coated rolls for a
papermaking machine press section and for on-machine and off-
machine calenders. The descriptions of these rolls and the
machines on which they are used are incorporated by reference in
this decision.
HQ 955023, of today's date, represents our current position
on the classification of these rolls. Customs will no longer
distinguish between machines, cylinders and parts used on-line
and those used off-line, as long as the involved process is one
of "making" paper. Accordingly, ceramic and plastic coated rolls
for off-machine calenders will hereafter be classified in
subheading 8420.91.20, Harmonized Tariff Schedule of the United
States (HTSUS), as cylinders for calendering or other rolling
machines for machines for making paper pulp, paper or paperboard.
The rate of duty is free. A copy of HQ 955023 is enclosed.
Under the authority of section 177.9(d)(1), Customs
Regulations, NY 874472 is modified accordingly.
Sincerely,
John Durant, Director
Commercial Rulings Division
Enclosure