NY 859559
Feb. 1, 1991
CLA-2-84:S:N:N1:103 859559
Mr. William J. LeClair
Trans-Border Customs Services, Inc.
P.O. Box 800
Champlain, N.Y. 12919
RE: The tariff classification of Top Rock press rolls from
Canada
Dear Mr. LeClair:
In your letter dated January 10, 1991 on behalf of KRC Rolls
Canada, Inc. you requested a tariff classification ruling.
The Top Rock roll is used in the press section of paper and
paperboard making machines to aid in the removal of moisture from
the continuous paper or paperboard sheet. It basically consists
of a metal shaft core to which is attached an outer covering made
of an extremely hard synthetic resin containing a uniform
dispersion of hydrophilic and hydrophobic filler particles. A
special adhesive is used to attach the cover to the core and
accomodate different coefficients of thermal expansion of the
metal core and resin cover.
The Top Rock roll replaces conventional granite rolls which
are unable to withstand the increased machine speeds and elevated
temperatures found in modern paper and paperboard machines. The
special synthetic compund used in the outer covering of the roll
results in improved sheet release and cross-roll sheet take-off
uniformity. Each Top Rock roll is designed to fit a particular
machine press section. It can be up to 400 inches in length and
can be used on machines operating at speeds up to 4400 feet per
minute.
The applicable subheading for the Top Rock press roll will
be 8439.99.1000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other parts of machinery for making
paper or paperboard. The duty rate will be free.
Your inquiry does not provide enough information for us to
give a classification ruling on soft compact calender rolls.
Your request for a classification ruling should include a more
detailed description of these rolls, and a statement as to
whether they can be used in both on-line and off-line soft
compact calender machines. Also, if used in both on-line and
off-line calender machines, a description of any physical
differences between the rolls used in on-line and off-line
applications is needed.
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