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NY 860483

Mar 08, 1991
CLA-2-84:S:N:N1:105 860483


TARIFF NO.: 8443,40.0000

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 paper and paperboard from

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 Lemanic Models 1150 and 950, which function alike, but vary principally in their web widths. Both models are available in lines of various configurations suitable for the printing and/or cutting and crease folding of paper or paperboard. You request the tariff classification of the two models in the following config- urations: (a) a rotogravure press with feed reel, dryer and rewind reel; (b) a rotogravure press with feed reel, dryer, and sheeter, with or without optional rotary embosser and rewind reel; (c) a rotogravure press with feed reel, dryer, in-line cutter-creaser, with or without optional rotary embosser, collector, slow-down unit and stacker; and (d) a rotogravure press with feed reel, dryer, rotary die-cutter, with or without a cutter-creaser.

These lines are considered functional units under Note 4, Section XVI, Harmonized Tariff Schedule of the United States (HTS). The applicable subheading for Models 1150 and 950 in all four configurations will be 8443.40.0000, HTS, which provides for gravure printing machinery. The rate of duty will be 3.3 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
New York Seaport

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