CBP Ruling G84239 — The tariff classification of a napkin manufacturing machine from Germany

Tariff classification

Headings: 8479

Product description

A brochure submitted with your inquiry indicates that the Servoflex 902 is used to make a wide variety of disposable products such as napkins, sanitary wipes, cleaning cloths, and placemats which are then marketed to restaurants, hotels, airlines, hospitals, and similar institutions. The machine is capable of utilizing various raw materials, including single or multi-ply tissue papers, creped materials, air laid or other nonwovens, and gauze. It basically consists of an unwind stand for feeding continuous lengths or webs of raw material, a calendering unit, 4 or 8 color flexographic printer for printing one or both sides of the web with designs or logos, a hot-air or infrared dryer, web slitter, embosser for embossing patterns into the web, cross-cutter for cutting the web into individual pieces, folder for folding the product longitudinally or crosswise, and a control panel. Depending on the width of the desired product and the number of machine lanes, the Servoflex 902 can produce up to 108,000 products per hour.

CBP rationale

The applicable subheading for the Servoflex 902 napkin manufacturing 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 G84239 November 29, 2000 CLA-2-84:RR:NC:1:103 G84239 CATEGORY: Classification TARIFF NO.: 8479.89.9797 Mr. Michael E. Welch Hallmark Cards, Inc. 2460 Pershing Road Suite 600 Drop 122 Kansas City, MO 64108 RE: The tariff classification of a napkin manufacturing machine from Germany Dear Mr. Welch: In your letter dated November 7, 2000 you requested a tariff classification ruling. A brochure submitted with your inquiry indicates that the Servoflex 902 is used to make a wide variety of disposable products such as napkins, sanitary wipes, cleaning cloths, and placemats which are then marketed to restaurants, hotels, airlines, hospitals, and similar institutions. The machine is capable of utilizing various raw materials, including single or multi-ply tissue papers, creped materials, air laid or other nonwovens, and gauze. It basically consists of an unwind stand for feeding continuous lengths or webs of raw material, a calendering unit, 4 or 8 color flexographic printer for printing one or both sides of the web with designs or logos, a hot-air or infrared dryer, web slitter, embosser for embossing patterns into the web, cross-cutter for cutting the web into individual pieces, folder for folding the product longitudinally or crosswise, and a control panel. Depending on the width of the desired product and the number of machine lanes, the Servoflex 902 can produce up to 108,000 products per hour. The applicable subheading for the Servoflex 902 napkin manufacturing 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 2.5 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 212-637-7027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →