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NY 860418

MAR 01, 1991

CLA-2-84:S:N:N1:105 860418


TARIFF NO.: 8443,30.0000, 8441.10.0000

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 folding cartons 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 pictures Lemanic- Flexo Models 82, 115 and 142, which vary in the web width of their printing units and in dimensions of some of their other components, but all of which function alike. That function is to print and/or cut and crease folding paperboard cartons. You request the tariff classification of the three models in the following four configurations: (a) a web-fed flexographic press including a back-printing unit with an inline rotary cutter- creaser and stacker; (b) a web-fed flexographic press with a rotary creaser and rewind; (c) an independent rotary die-cutter for making cartons from web-fed preprinted paperboard; and (d) a web-fed flexographic press combined with a back-printing rotogravure unit with an inline rotary die-cutter and stacker.

These production lines are considered functional units under Note 4, Section XVI, Harmonized Tariff Schedule of the United States (HTS). The applicable subheading for the Lemanic-Flexo Models 82, 115 and 142 in configurations (a), (b) and (d) will be 8443.30.0000, HTS, which provides for flexographic printing machinery. The rate of duty will be 3.3 percent ad valorem. In configuration (c) the applicable subheading for all three models will be 8441.10.0000, HTS, which provides for other machinery for making up paper pulp, paper or paper-board: 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.


Jean F. Maguire
Area Director

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