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July 23, 1999

CLA-2-84:RR:NC:1:103 E84087


TARIFF NO.: 8441.80.0000

Mr. Philip Junn
Global Tissue Group, Inc.
15 Cutter Mill Road, Suite 237
Great Neck, NY 11201

RE: The tariff classification of paper converting machines from Taiwan

Dear Mr. Junn:

In your letter dated June 22, 1999 you requested a tariff classification ruling.

Your firm intends to import paper converting machines which will be used for the production of individual interleaved facial tissues and paper napkins. These machines basically unwind the paper from a large roll, slit and cut it, and then fold the paper in order to produce the facial tissues and paper napkins. The paper products are then manually removed from delivery tables at the end of the machines and placed into boxes. The model KG852-1200 converts two-ply rolls of tissue paper on parent rolls 45 inches in diameter into interleaved tissues, and features 5 or 6 delivery lanes. The model KG852-914.4 tissue interfolder converting machine accommodates a parent roll 36 inches in diameter and features 4 delivery lanes. The model KU911-304.8 universal paper napkin converting machine handles a single ply parent roll 36 inches in diameter.

The applicable subheading for these paper converting machines 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, including cutting machines of all kinds: other machinery. The rate of duty will be free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alan Horowitz at 212-637-7027.


Robert B. Swierupski

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