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NY 874472

June 3, 1992

CLA-2-84:S:N:N1:103 874472


TARIFF NO.: 8439.99.1000; 8420.91.2000; 8420.91.9000

Ms. Lisa L. Cortes
Nippon Express USA, Inc.
20444 South Reeves Avenue
Long Beach, CA 90810

RE: The tariff classification of press and calender rolls from Japan

Dear Ms. Cortes:

In your letter dated May 14, 1992 on behalf of Yamauchi USA you requested a tariff classification ruling.

You stated that your client purchased roll bodies from manufacturers in the United States. The roll bodies, which will eventually be used in the papermaking industry, are not capable of functioning without additional processing. They are exported to Japan and a ceramic or plastic coating is permanently applied to the roll surface. Ceramic coatings improve sheet release, strengthen the roll surface, and prevent materials from sticking to the roll. Plastic coatings increase roll durability, improve the gloss, smoothness and brightness of paper produced by the rolls, and reduce paper mottling. After having the necessary coating applied in Japan, the rolls are re-imported into the United States. According to literature submitted with your inquiry, the ceramic and plastic covered rolls are designed for use in the press section of a papermaking machine, as well as in on-machine and off-machine paper calenders.

The applicable subheading for ceramic and plastic coated rolls for a papermaking machine press section will be 8439.99.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of machinery for making paper or paperboard. The duty rate will be free.

The applicable subheading for ceramic and plastic coated rolls for on-machine calenders will be 8420.91.2000, HTS, which provides for cylinders for calendering or other rolling machines for machines for making paper pulp, paper or paperboard. The duty rate will again be free.

Finally, the applicable subheading for ceramic and plastic coated rolls for off-machine calenders will be 8420.91.9000, HTS, which provides for other cylinders for calendering or other rolling machines. The rate of duty will be 3.7 percent ad valorem.

You also inquired about the applicability of subheading 9802.00.50, HTS, to this merchandise. Subheading 9802.00.50 encompasses articles returned to the United States after having been exported to be advanced in value or improved in condition by any process of manufacture or other means: articles exported for repairs or alterations: other. It provides for a duty upon the value of the repairs or alterations.

In discussing subheading 9802.00.50, Customs Headquarters stated in Ruling Letter HQ 555417 dated Jan. 22, 1990, abstracted as C.S.D. 90-50, that:
entitlement to this tariff treatment is precluded when the exported articles are incomplete for their intended use prior to the foreign processing...

Since you have stated that the roll bodies without the coatings are not functional, they are incomplete for their intended use prior to being exported for processing. Accordingly, they are not eligible for classification in subheading 9802.00.50.

Subheading 9802.00.60 encompasses any article of metal (as defined in U.S. note 3(d) of this subchapter) manufactured in the United States or subjected to a process of manufacture in the United States, if exported for further processing, and if the exported article as processed outside the United States, or the article which results from the processing outside the United States, is returned to the United States for further processing, and provides for a duty upon the value of such processing outside the United States. We are unable to determine whether subheading 9802.00.60 may apply to the coated rolls upon their re- importation into the United States without additional information. The additional information required would include a statement as to whether the roll bodies exported to Japan are made of metal, as well as a description of any further processing operations the coated rolls may undergo after they have been returned to the United States.

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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