The tariff classification of production lines for printingand converting paper and paperboard fromSwitzerland.

NY 860484 Mar 11, 1991 CLA-2-84:S:N:N1:105 860484 CATEGORY: Classification TARIFF NO.: 8443.40.0000, 8441.10.0000 Mr. James F. Carroll J.M. Rodgers Co., Inc. 90 West Street, Room 1510 New York, NY 10006-1039 RE: The tariff classification of production lines for printing and converting paper and paperboard from Switzerland. Dear Mr. Carroll: In your letter dated February 4, 1991 on behalf of The Bobst Group, Inc. you requested a tariff classification ruling. The submitted literature describes and illustrates the Lemanic Model 820, a web-fed packaging production line that prints and/or cuts and creases paper and paperboard in a single pass. You request the classification of these lines in the following five configurations: (a) a rotogravure press with feed reel, dryer and rewind reel; (b) a rotogravure press with feed reel, dryer, sheeter and rewind reel; (c) a rotogravure press with feed reel, dryer, and in-line cutter-creaser; (d) a rotogravure press with feed reel, dryer, and rotary die-cutter; and (e) an independent flat-bed cutter-creaser for die-cutting folding cartons from preprinted paperboard. These lines are considered functional units under Note 4, Section XVI, Harmonized Tariff Schedule of the United States (HTS). The applicable subheading for the Lemanic Model 820 in configurations (a), (b), (c), and (d) will be 8443.40.0000, HTS, which provides for gravure printing machinery. The rate of duty will be 3.3 percent ad valorem. In configuration (e), the applicable subheading 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 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