CLA-2-84:OT:RR:NC:N1:118
Mr. Vincent Di Costanzo
Panalpina Inc.
5700 Lake Wright Drive
Norfolk, VA 23455
RE: The tariff classification of steel corrugating rolls from Germany.
Dear Mr. Di Costanzo:
In your letter dated May 11, 2015, on behalf of BHS Corrugated North America Inc., you requested a tariff classification ruling.
The imported items are described as steel corrugating rolls that are designed for use in machinery used in the production and manufacturer of paperboard. They are part of a “Singlefacer” machine, which is integrated into a complete corrugated line. The rolls form the wave-like flutes of the cardboard and apply both top and bottom paper to create the corrugated board.
The applicable subheading for the steel corrugating rolls will be 8441.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds, and parts thereof: Parts." The rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Anthony Grossi at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division