NY 861015
Mar. 15, 1991
CLA-2-84:S:N:N1:103 861015
Mr. John Mattson
Norman G. Jensen, Inc.
3050 Metro Drive, Suite 300
Minneapolis, Minn. 55425
RE: The tariff classification of an automatic stacker from
Switzerland
Dear Mr. Mattson:
In your letter dated February 26, 1991 on behalf of Larry
Ross Enterprises Inc. you requested a tariff classification
ruling.
The Automatic Flip-Flop Downstacker removes sheets of paper
from laminators, printing presses, die cutters and similar
machines and stacks the sheets onto a pallet. The unit utilizes
a lateral squaring paddle, a vibrator plate, and a blowing device
to initially form the sheets into a group. A chain pusher then
transports the group into a flip-flop device which can turn every
other group 180 degrees, thus alternating paper groups in a face
up and face down fashion. As the group is placed on the stack
the table of the stacker is lowered in preparation for receiving
the next group. The operator can also choose to stack the groups
uniformly, either all face up or all face down.
The Automatic Flip-Flop Downstacker is available in a pit
version, which forms the stacks in a recessed area, or in an
elevated version, in which the stacks are created at floor level.
In either case completed paper stacks are discharged by means of
a separate conveyor. The machine can produce a neat square stack
up to 71 inches high.
The applicable subheading for the Automatic Flip-Flop
Downstacker will be 8441.80.0000, Harmonized Tariff Schedule of
the United States (HTS), which provides for other machinery for
making up paper pulp, paper or paperboard: other. 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