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HQ 955462


CLA-2:CO:R:C:M 955462 JAS


TARIFF NO.: 8420.91.20

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

RE: Ceramic and Plastic Coated Rolls for Improving the Gloss, Smoothness and Brightness of Paper; Rolls for Off-Machine Calenders; NY 874472 Modified

Dear Ms. Cortes:

In NY 874472, dated June 3, 1992, the Area Director of Customs, New York Seaport, responded to your letter of May 14, 1992, on behalf of Yamauchi USA. The inquiry concerned the classification of certain ceramic and plastic coated rolls for a papermaking machine press section and for on-machine and off- machine calenders. The descriptions of these rolls and the machines on which they are used are incorporated by reference in this decision.

HQ 955023, of today's date, represents our current position on the classification of these rolls. 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, ceramic and plastic coated rolls for off-machine calenders will hereafter be classified in subheading 8420.91.20, Harmonized Tariff Schedule of the United States (HTSUS), as cylinders for calendering or other rolling machines for machines for making paper pulp, paper or paperboard. The rate of duty is free. A copy of HQ 955023 is enclosed.

Under the authority of section 177.9(d)(1), Customs Regulations, NY 874472 is modified accordingly.


John Durant, Director
Commercial Rulings Division

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