The tariff classification of gluing and double facingmachines from Germany

NY 857339 NOV 15 1990 CLA-2-84:S:N:N1:103 857339 CATEGORY: Classification TARIFF NO.: 8441.80.0000 Mr. James F. Carroll J. M. Rodgers Co., Inc. 90 West Street, Room 1510 New York, N.Y. 10006-1039 RE: The tariff classification of gluing and double facing machines from Germany Dear Mr. Carroll: In your letter dated October 19, 1990 on behalf of The Bobst Group, Inc. you requested a tariff classification ruling. The Peters Glue-Star gluing machine is used to apply glue precisely and uniformly to the S-shaped tips of a continuous web of corrugated paperboard. The machine contains 1, 2, or 3 gluing stations, and utilizes automatic glue dams to prevent application of the glue to unwanted areas. The speed at which the corrugated paperboard passes through the gluing stations, the adjustment of the glue gap, and other operational parameters are set by means of an automatic controller. The Glue-Star is available in working widths of 70, 87, 98, and 104 inches, and can attain a maximum speed of 1150 feet per minute. The Peters Thermoplan double facer machine is used to combine a second sheet of liner paper to a continuous web of single faced corrugated paperboard which has previously had glue applied to its fluted tips. The double facer is essentially composed of a heating section and a pulling section. The heating section applies heat and pressure by means of hot plates and ballast rolls in order to produce a strong bond between the single faced board and the liner; the heat also cures the glue and removes excess moisture. In the pulling section the board is pulled along between two belts and allowed to cool in order to produce a flat sheet without blisters or wrinkles. The double facer is made in the same widths as the gluing machine. It can contain from 16 to 23 hot plates, and can reach a maximum speed of 1000 feet per minute. The applicable subheading for the Glue-Star gluing machine and the Thermoplan double facer 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. The rate of duty will be 2 percent ad valorem. 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. Sincerely, Jean F. Maguire Area Director New York Seaport