B87702 B8 Ruling Active

The tariff classification of a film applicator machine from England

Issued August 13, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8479.89.9797

Headings: 8479

Product description

The Scimitar automatic film applicator is used to apply polyethylene film from a roll onto the surface of a finished sheet or board in order to protect the decorative surface of the substrate during shipping and handling. The machine is capable of laminating substrates with maximum dimensions of five feet by twelve feet at a maximum rate of 150 feet per minute. The Scimitar features a film pre-cut system by which the film is perforated before it is applied to the substrate. As the substrate passes through laminating rollers it is accelerated by a set of pinch rollers, thus breaking the film at the perforations at the end of the substrate. This system minimizes the potential for substrate damage since no film cutting occurs near the sheet or board. While your firm will utilize the machine to apply film to high pressure decorative laminates, descriptive literature submitted with your inquiry indicates the machine can be used on a wide variety of sheet and board materials including stainless steel, aluminum, glass, perspex, plastics and wood.

CBP rationale

The applicable subheading for the Scimitar film laminator machine will be 8479.89.9797, Harmonized Tariff Schedule of the United States (HTS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere (in chapter 84): other machines and mechanical appliances: other: other: other: other.

Full text

NY B87702 August 13, 1997 CLA-2-84:RR:NC:1:103 B87702 CATEGORY: Classification TARIFF NO.: 8479.89.9797 Mr. Bruce Normann International Paper 8339 Telegraph Rd. Odenton, MD 21113 RE: The tariff classification of a film applicator machine from England Dear Mr. Normann: In your letter dated July 9, 1997 you requested a tariff classification ruling. The Scimitar automatic film applicator is used to apply polyethylene film from a roll onto the surface of a finished sheet or board in order to protect the decorative surface of the substrate during shipping and handling. The machine is capable of laminating substrates with maximum dimensions of five feet by twelve feet at a maximum rate of 150 feet per minute. The Scimitar features a film pre-cut system by which the film is perforated before it is applied to the substrate. As the substrate passes through laminating rollers it is accelerated by a set of pinch rollers, thus breaking the film at the perforations at the end of the substrate. This system minimizes the potential for substrate damage since no film cutting occurs near the sheet or board. While your firm will utilize the machine to apply film to high pressure decorative laminates, descriptive literature submitted with your inquiry indicates the machine can be used on a wide variety of sheet and board materials including stainless steel, aluminum, glass, perspex, plastics and wood. The applicable subheading for the Scimitar film laminator machine will be 8479.89.9797, Harmonized Tariff Schedule of the United States (HTS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere (in chapter 84): other machines and mechanical appliances: other: other: other: other. The rate of duty will be 3 percent ad valorem. 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 212-466-5494. Sincerely, Robert B. Swierupski Chief, Metals & Machinery Branch National Commodity Specialist Division

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