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NY 859559


Feb. 1, 1991

CLA-2-84:S:N:N1:103 859559

CATEGORY: CLASSIFICATION

TARIFF NO.: 8439.99.1000

Mr. William J. LeClair
Trans-Border Customs Services, Inc.
P.O. Box 800
Champlain, N.Y. 12919

RE: The tariff classification of Top Rock press rolls from Canada

Dear Mr. LeClair:

In your letter dated January 10, 1991 on behalf of KRC Rolls Canada, Inc. you requested a tariff classification ruling.

The Top Rock roll is used in the press section of paper and paperboard making machines to aid in the removal of moisture from the continuous paper or paperboard sheet. It basically consists of a metal shaft core to which is attached an outer covering made of an extremely hard synthetic resin containing a uniform dispersion of hydrophilic and hydrophobic filler particles. A special adhesive is used to attach the cover to the core and accomodate different coefficients of thermal expansion of the metal core and resin cover.

The Top Rock roll replaces conventional granite rolls which are unable to withstand the increased machine speeds and elevated temperatures found in modern paper and paperboard machines. The special synthetic compund used in the outer covering of the roll results in improved sheet release and cross-roll sheet take-off uniformity. Each Top Rock roll is designed to fit a particular machine press section. It can be up to 400 inches in length and can be used on machines operating at speeds up to 4400 feet per minute.

The applicable subheading for the Top Rock press roll will be 8439.99.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts of machinery for making paper or paperboard. The duty rate will be free.

Your inquiry does not provide enough information for us to give a classification ruling on soft compact calender rolls. Your request for a classification ruling should include a more detailed description of these rolls, and a statement as to whether they can be used in both on-line and off-line soft compact calender machines. Also, if used in both on-line and off-line calender machines, a description of any physical differences between the rolls used in on-line and off-line applications is needed.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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