United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1991 NY Rulings > NY 0860388 - NY 0860549 > NY 0860484

Previous Ruling Next Ruling

NY 860484

Mar 11, 1991
CLA-2-84:S:N:N1:105 860484


TARIFF NO.: 8443.40.0000, 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 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 the Lemanic Model 820, a web-fed packaging production line that prints and/or cuts and creases paper and paperboard in a single pass. You request the classification of these lines in the following five configurations: (a) a rotogravure press with feed reel, dryer and rewind reel; (b) a rotogravure press with feed reel, dryer, sheeter and rewind reel; (c) a rotogravure press with feed reel, dryer, and in-line cutter-creaser; (d) a rotogravure press with feed reel, dryer, and rotary die-cutter; and (e) an independent flat-bed cutter-creaser for die-cutting folding cartons from preprinted paperboard.

These lines are considered functional units under Note 4, Section XVI, Harmonized Tariff Schedule of the United States (HTS). The applicable subheading for the Lemanic Model 820 in configurations (a), (b), (c), and (d) will be 8443.40.0000, HTS, which provides for gravure printing machinery. The rate of duty will be 3.3 percent ad valorem. In configuration (e), the applicable subheading will be 8441.10.0000, HTS, which provides for other machinery for making up paper pulp, paper or paperboard: 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
New York Seaport

Previous Ruling Next Ruling

See also: