CLA-2-84:S:N:N1:105 860484
Mr. James F. Carroll
J.M. Rodgers Co., Inc.
90 West Street, Room 1510
New York, NY 10006-1039
RE: The tariff classification of production lines for printing
and converting paper and paperboard from
Switzerland.
Dear Mr. Carroll:
In your letter dated February 4, 1991 on behalf of The Bobst
Group, Inc. you requested a tariff classification ruling.
The submitted literature describes and illustrates the
Lemanic Model 820, a web-fed packaging production line that
prints and/or cuts and creases paper and paperboard in a single
pass. You request the classification of these lines in the
following five configurations: (a) a rotogravure press with feed
reel, dryer and rewind reel; (b) a rotogravure press with feed
reel, dryer, sheeter and rewind reel; (c) a rotogravure press
with feed reel, dryer, and in-line cutter-creaser; (d) a
rotogravure press with feed reel, dryer, and rotary die-cutter;
and (e) an independent flat-bed cutter-creaser for die-cutting
folding cartons from preprinted paperboard.
These lines are considered functional units under Note 4,
Section XVI, Harmonized Tariff Schedule of the United States
(HTS). The applicable subheading for the Lemanic Model 820 in
configurations (a), (b), (c), and (d) will be 8443.40.0000, HTS,
which provides for gravure printing machinery. The rate of duty
will be 3.3 percent ad valorem. In configuration (e), the
applicable subheading 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 be 2 percent
ad valorem.
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