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NY 888486

August 12, 1993

CLA-2-84:S:N:N1:103 888486


TARIFF NO.: 8441.80.0000; 8441.10.0000; 8537.10.0060

Mr. Anthony P. Kaminsky
BHS Machinery Corporation
2050 Lord Baltimore Drive
Baltimore, MD 21244

RE: The tariff classification of machinery for making corrugated paperboard from Germany

Dear Mr. Kaminsky:

In your letter dated July 16, 1993 you requested a tariff classification ruling.

With your inquiry you submitted brochures describing various machines used in the production of corrugated paperboard. The individual machines are:

1. BHS Modul Facer - produces various sizes of S-shaped corrugations (known as flutes) in a continuous web of paperboard, and then attaches a web of paper to one side of the corrugated paperboard.

2. ASR-M Shaftless Mill Roll Stand - lifts and unwinds a reel of continuous paperboard weighing up to 1500 pounds.

3. ARW-M Splicer - automatically splices together the end of one web of paperboard with the beginning of another web in order to create a continuous web.

4. LWR-M Glue Machine - uses a glue applicator roll to apply glue to the exposed flute tips of single-faced corrugated paperboard.

5. DWR-M Double Facer - applies a second lining of paper to the previously glued tips, thus producing double-faced corrugated paperboard.

6. SRA-M Slitter Scorer - scores and cuts the continuous double-faced corrugated paperboard web.

7. NQM Helicut Cutoff - cuts the continuous corrugated paperboard web into individual sheets of the desired length.

8. BHS Automatic Stacker - stacks a desired number of individual corrugated paperboard sheets onto a pallet or gravity roll conveyor.

9. CMS Corrugator Management System - an electronic controller used to monitor and control the corrugated paperboard production line.

Other machines are subsequently used to convert the corrugated paperboard sheets into boxes. The above described machines may be imported together, in which case they form a complete production line for the manufacture of corrugated paperboard sheets, or they may be imported separately.

When imported in a single shipment, the applicable subheading for the functional unit formed by all the units described above will be 8441.80.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other machinery for making up paper pulp, paper or paperboard...: other machinery. The rate of duty will be 2 percent ad valorem.

When imported separately, the applicable subheading for the BHS Modul Facer, ASR-M Shaftless Mill Roll Stand, ARW-M Splicer, LWR-M Glue Machine, the DWR-M Double Facer, and the BHS Automatic Stacker will again be 8441.80.0000, HTS. The applicable subheading for the SRA-M Slitter Scorer and NQM Helicut Cutoff, imported separately, 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 also be 2 percent ad valorem. Finally, the applicable subheading for the CMS Corrugator Management System, imported separately, will be 8537.10.0060, HTS, which provides for boards, panels (including numerical control panels), consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity...: for a voltage not exceeding 1000 volts: programmable controllers. The rate of duty will be 5.3 percent ad valorem.

You also inquired as to the tariff classification of parts of these machines. In the absence of specific information, we are unable to provide you with a ruling on this matter. In general parts of machines, including spare parts, which are not goods provided for in any of the other headings of chapters 84 or 85, nor excluded from chapters 84 or 85, may be classifiable in the same heading as the machine of which they are a part provided they are solely or principally used with such machine (see Notes 1 and 2 of section XVI, Note 1 of chapter 84, and Note 1 of chapter 85, HTS).

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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