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HQ 955459

December 6 1993

CLA-2:CO:R:C:M 955459 JAS


TARIFF NO.: 8420.10.20

Mr. Gerald B. Horn, Esq.
Soller, Shayne & Horn
46 Trinity Place
New York, NY 10006

RE: Off-Line Calendering Machine; Calenders Physically Separate From Papermaking Machine; Sulzer Escher Wyss, Inc. v. United States, Slip Op. 93-113; HQ 087557 Modified; NY 843361 Modified, HQ 955460

Dear Mr. Horn:

In HQ 087557, dated December 9, 1991, we reconsidered NY 843361, in part, on the tariff classification of certain off-line paper calendering machines. We held that these machines were classifiable in subheading 8420.10.90, Harmonized Tariff Schedule of the United States (HTSUS), as other calendering or rolling machines.

However, in light of the Court of International Trade's recent decision in Sulzer Escher Wyss, Inc. v. United States, Slip Op. 93-113, we have reconsidered the matter. HQ 955023, of today's date, represents our current position on the classification of these calenders. Customs will no longer distinguish between machines, cylinders and parts used on-line and those used off-line, as long as the involved process is one of "making" paper. Accordingly, off-machine calenders the subject of HQ 087557 will hereafter be classified in subheading 8420.10.20, Harmonized Tariff Schedule of the United States (HTSUS), as calendering or similar rolling machines for making paper pulp, paper or paperboard. The rate of duty is free. A copy of HQ 955023 is enclosed. - 2 -

Under the authority of section 177.9(d)(1), Customs Regulations, HQ 087557 is modified accordingly.

NY 843361, the subject of your original request, has been similarly modified by HQ 955460.


John Durant, Director
Commercial Rulings Division

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