E86039 E8 Ruling Active

The tariff classification of a mill roll stand from Italy

Issued September 14, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8441.80.0000

Headings: 8441

Product description

Your client will import a mill roll stand used to supply the paper which will be applied to pressed gypsum to form dry wallboard. The mill roll stand consists essentially of an iron base, a pair of arms, roll clamping chucks, hydraulic cylinders and worm screws for lifting and swiveling the arms, an adjustable self-braking tensioner, an electric motor and a control console. The stand is designed to pick up rolls of paper, swivel and lift them up to production level, and unwind the paper from the roll while maintaining proper tension on the paper.

CBP rationale

The applicable subheading for the mill roll stand 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: other machinery.

Full text

NY E86039 September 14, 1999 CLA-2-84:RR:NC:1:103 E86039 CATEGORY: Classification TARIFF NO.: 8441.80.0000 Mr. Bradley M. Menard Fritz Starber Inc. 410, St-Nicolas Bureau 300 Montreal, Quebec, Canada H2Y 2P5 RE: The tariff classification of a mill roll stand from Italy Dear Mr. Menard: In your letter dated August 18, 1999 on behalf of Gypsum Technologies Inc. you requested a tariff classification ruling. Your client will import a mill roll stand used to supply the paper which will be applied to pressed gypsum to form dry wallboard. The mill roll stand consists essentially of an iron base, a pair of arms, roll clamping chucks, hydraulic cylinders and worm screws for lifting and swiveling the arms, an adjustable self-braking tensioner, an electric motor and a control console. The stand is designed to pick up rolls of paper, swivel and lift them up to production level, and unwind the paper from the roll while maintaining proper tension on the paper. The applicable subheading for the mill roll stand 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: 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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