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NY F83479

March 15, 2000

CLA-2-84:RR:NC:1:103 F83479


TARIFF NO.: 8477.80.0000; 8428.39.0000; 8422.40.9080

Mr. Saul L. Sherman
Attorney at Law
PO Box 820
Water Mill, NY 11976-0820

RE: The tariff classification of cutting, handling and wrapping machinery from Germany

Dear Mr. Sherman:

In your letter dated February 17, 2000 on behalf of Armstrong World Industries, Inc. you requested a tariff classification ruling.

Your client will import, in multiple shipments, a line of machinery for cutting, winding and packaging vinyl flooring. You submitted a detailed engineering drawing of the complete line, color coded to indicate the components which will be imported in each of the shipments. The line will be used to convert large rolls of vinyl flooring, measuring over 12 feet in width, over 6 feet in diameter, and weighing up to 12,800 pounds, into smaller rolls. These smaller rolls, which will be either 6 feet or 12 feet in width and weigh from 200 to 1000 pounds, will then be shipped to flooring distributors for retail sale. The complete line will consist of various machines which will unwind the large parent rolls, slit the flooring lengthwise (when the 6 foot width is required), cut the flooring to length, and rewind the cut material onto paperboard cores. Additional imported machinery will then wrap and label the resulting smaller rolls, and place end caps into the ends of the roll cores. The line will also include equipment for aligning the flooring and trimming its edges, maintaining proper tension on the material as it passes through the various machines, storing it temporarily on accumulator conveyors, detecting and removing or replacing defects in the flooring, and delivering the wrapped rolls to a loading dock.

In Ruling Letters NY E86026 dated Aug. 31, 1999, NY E87164 dated Sept. 28, 1999, and NY F82506 dated Feb. 23, 2000 we provided you with the tariff classification of various articles which comprised the first three importations of this machinery line. Your current letter provides information on the fourth shipment, referred to as shipment 2c by your client, which will contain the following specific articles (the Armstrong equipment number is shown in parenthesis):

Measuring unit (24)
End of roll marker (25)
CRW winder (33)
Cross cutter (34)
Slab conveyor (35)
CRW discharge conveyor (36)
Flap detector (37)
6’ discharge conveyor (38)
Scrap conveyor #1 (39)
Wrapper (46)
Paper roll dispenser/loader (47)

You have contended that all of this equipment should be classified as a single functional unit (pursuant to Sec. XVI, note 4) in subheading 8428.90.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for other lifting, handling, loading or unloading machinery: other machinery: other: other. However, in our opinion this merchandise performs three distinct functions, cutting, handling, and wrapping, each of which is separately provided for in the HTS, and thus classification of the entire shipment in a single tariff heading is precluded.

Accordingly, the applicable subheading for the measuring unit, end of roll marker, core queue/feeder, winder and cross cutter, which measure the vinyl flooring material, mark it so that the desired length can be cut, wind it onto a paperboard core, and cut it after the desired length has been wound, all of which contribute to the function of cutting the plastic flooring material, will be 8477.80.0000, HTS, which provides for machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere (in Ch. 84): other machinery. The rate of duty will be 3.1 percent ad valorem.

The applicable subheading for the slab conveyor, CRW discharge conveyor, flap detector, 6’ discharge conveyor, and scrap conveyor #1, all of which contribute to the function of conveying slabs (large remnants), scrap, or the wound roll of vinyl flooring, will be 8428.39.0000, HTS, which provides for other lifting, handling, loading or unloading machinery: other continuous-action elevators and conveyors, for goods or materials: other. The rate of duty will be free.

Finally, the applicable subheading for the wrapper and paper roll dispenser/loader, both of which contribute to the function of wrapping the wound roll in a protective paper, will be 8422.40.9080, HTS, which provides for other packing or wrapping machinery: other: other. The rate of duty will again 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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