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HQ 086876


January 8, 1991

CLA-2 CO:R:C:G 086876 CMS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8419.32.50
8419.90.20
8439.99.10

District Director of Customs
127 North Water Street
Ogdensburg, NY 13669

RE: Application For Further Review of Protest No. 0712-89-000792 (December 4, 1989); Felt Stretcher; Dryer Used In Manufacture Of Paper; Parts; Treatment Of Materials By Heating Or Steaming; Machinery For Making Or Finishing Paper; Parts

Dear Sir:

This protest was filed against your liquidation dated October 6, 1989, in which certain parts of paper making machinery were classified in 8419.90.20, HTSUS. Our ruling follows.

FACTS:

The merchandise is described in the protest as parts of dryer elevations used in the paper making industry. The importer's September 17, 1990 facsimile transmission to Customs Headquarters states that the parts make up three disassembled but complete felt stretchers. The felt stretchers are used in the dryer sections of paper making machines. Paper is dried as it circulates on felt throughout the dryer sections which utilize steam pressure. The felt stretchers stretch the felt and keep it tight. This allows the felt to run straight and to keep the paper running through the machine in an even and uniform manner.

ISSUE:

Is the merchandise classified as machinery for the treatment of materials by a process involving a change of temperature, or parts thereof in Heading 8419, or as machinery for making or finishing paper, or parts thereof in Heading 8439?

LAW AND ANALYSIS:

Pursuant to GRI 2(a), the merchandise is classified as assembled and complete felt stretchers.

Heading 8419 in pertinent part describes machinery for the treatment of materials by a process involving a change of temperature such as heating, steaming or drying, and parts thereof.

Heading 8439 in pertinent part describes machinery for making or finishing paper, and parts thereof.

The merchandise is described by Heading 8419. The felt stretchers are used in dryers which treat paper by a process involving a change in temperature. The Explanatory Notes to Heading 8419, p. 1176, provide that Heading 8419 covers dryers used in the paper making industry, for example:

Rotary dryers. These consist of revolving cylinders or drums which may be heated internally or externally. They are used in various industries (paper-making...etc.).

(emphasis in original)

The articles under consideration are classified in Heading 8419 regardless of whether the dryers in which they are used are components of paper making machinery. The Explanatory Notes to Heading 8439, p. 1229, provide that the heading excludes "...steam heated cylinder and other drying machines (heading 84.19)". Heading 8419 is the heading which describes the particular machinery (i.e., machinery for treating materials by change of temperature) in which the felt stretchers are used.

The felt stretchers are used in the dryer sections of paper making machines. Based on the descriptions provided by the importer, however, the felt stretchers do not have the essential character of complete dryers. The merchandise is classified as parts of machinery for the treatment of materials by a process involving a change of temperature, specifically machinery for making paper, in 8419.90.20, HTSUSA.

HOLDING:

The merchandise was properly classified as parts of machinery for the treatment of materials by a process involving a
change of temperature, specifically machinery for making paper, in 8419.90.20, HTSUSA. The protest should be denied in full. A copy of this decision should be attached to the Form 19 Notice of Action.

Sincerely,


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