HQ 955459: Off-Line Calendering Machine; Calenders Physically Separate From Papermaking Machine; Sulzer Escher Wyss, Inc. v. United States, Slip Op. 93-113; HQ 087557 Modified; NY 843361 Modified, HQ 955460

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                 

                            HQ 955459

                            December 6 1993

CLA-2:CO:R:C:M    955459 JAS

CATEGORY:   Classification

TARIFF NO.: 8420.10.20

Mr. Gerald B. Horn, Esq.
Soller, Shayne & Horn
46 Trinity Place
New York, NY 10006

RE:  Off-Line Calendering Machine; Calenders Physically Separate
     From Papermaking Machine; Sulzer Escher Wyss, Inc. v. United
     States, Slip Op. 93-113; HQ 087557 Modified; NY 843361
     Modified, HQ 955460

Dear Mr. Horn:

     In HQ 087557, dated December 9, 1991, we reconsidered NY
843361, in part, on the tariff classification of certain off-line
paper calendering machines.  We held that these machines were
classifiable in subheading 8420.10.90, Harmonized Tariff Schedule
of the United States (HTSUS), as other calendering or rolling
machines.

     However, in light of the Court of International Trade's
recent decision in Sulzer Escher Wyss, Inc. v. United States,
Slip Op. 93-113, we have reconsidered the matter.  HQ 955023, of
today's date, represents our current position on the
classification of these calenders.  Customs will no longer
distinguish between machines, cylinders and parts used on-line
and those used off-line, as long as the involved process is one
of "making" paper.  Accordingly, off-machine calenders the
subject of HQ 087557 will hereafter be classified in subheading
8420.10.20, Harmonized Tariff Schedule of the United States
(HTSUS), as calendering or similar rolling machines for making
paper pulp, paper or paperboard.  The rate of duty is free.  A
copy of HQ 955023 is enclosed.                              - 2 -

     
     Under the authority of section 177.9(d)(1), Customs
Regulations, HQ 087557 is modified accordingly.

     NY 843361, the subject of your original request, has been
similarly modified by HQ 955460.

     
                         Sincerely,


                         John Durant, Director
                         Commercial Rulings Division

Enclosure