CLA-2-84:S:N:N1:110 883399

Mr. Tony S. Pearson
Carl G. Brimmekamp & Company, Inc.
537 Steamboat Road
Greenwich, Connecticut 06830

RE: The tariff classification of curved expander rolls from Germany

Dear Mr. Pearson:

In your letter dated March 1, 1993, you requested a tariff classification ruling. The merchandise under consideration involves various models of curved expander rolls that are designed and used with textile finishing machines. The "Wittler" curved expander rolls have applications with textile drying, mercerizing, stentering, calendering, steaming, washing, and coating machines. The rolls are constructed of steel with special rubber covers. The rolls are normally of curved or fixed bow construction, although some models are straight. The rolls rotate around a bowed axle of pre-determined radius and have different angles of inclination to the web, zero degrees at the center and with continually increasing degrees to the roll ends.

The unique design of the rolls causes the elimination of longitudinal wrinkles from the web. The labyrinth end seals protect the inner parts of the roll against moisture, dust, and other liquid media and consequently against corrosion. The rolls vary in length from approximately 8 feet to 13 feet.

The applicable subheading for the curved expander rolls will be 8451.90.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts of textile machines for washing, cleaning, wringing, drying, ironing, pressing, bleaching, dyeing, dressing, finishing, coating, or impregnating textile yarns, fabrics or made up textile articles. The rate of duty will be 5.1 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