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HQ 951001


March 12, 1992

CLA-2 CO:R:C:M 951001 LTO

CATEGORY: CLASSIFICATION

TARIFF NO.: 8419.90.20; 8439.99.10

District Director
U.S. Customs Service
610 South Canal Street
Suite 217
Chicago, Illinois 60607

RE: Protest No. 3901-91-100892; Doctor Blade Holders; Parts Thereof; 8443.90.50; HQ 085354; HQ 083183; Note 2(b) to Section XVI; Note 2 to Chapter 84

Dear Sir:

This is our response regarding Protest No. 3901-91-100892, dated August 19, 1991, which concerns the tariff classification of doctor blade holders and parts thereof under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The articles in question are doctor blade holders and parts thereof. A doctor is a thin, flexible blade or scraper, usually made of metal, which is pressed along the entire length of a rotating cylinder to lift the paper sheet off the surface of the cylinder and to keep the cylinder free of pulp, dirt or other contaminating materials. Doctor blade holders are used to support the blade and press it at an oblique angle against the surface of the cylinder. Doctors are used in all sections of papermaking and paperboard-making machines, and may also be used in off-machine applications, such as, in supercalenders and coaters.

Specifically, the merchandise subject to this protest is the Oracrepe blade holder and component parts of the Oraflex blade holder. The imported parts of the Oraflex blade holder consist of mounting plates, pressure plates, stainless steel fingers, stainless steel tube retainers, stainless steel spacers, and rubber seal strips. The protestant states that the Oracrepe blade holder is completely assembled when imported. The Oraflex components, on the other hand, represent approximately fifty
percent of a complete Oraflex blade holder.

The Oracrepe blade holder is used solely to hold a doctor blade against a Yankee dryer cylinder in the drying section of a papermaking machine. The Oraflex blade holder, when fully assembled, is primarily used in papermaking machine wet ends (i.e., headbox and fourdrinier) and press sections.

The articles in question were both entered under subheading 8439.99.10, HTSUS, which describes parts of machinery for making or finishing paper or paperboard. The articles were liquidated under subheading 8443.90.50, HTSUS, which describes other parts of printing machinery. Customs has conceded that this classification was erroneous.

ISSUE:

Whether the Oracrepe blade holder and the component parts of the Oraflex blade holder are classifiable under subheading 8439.99.10, HTSUS, which describes parts of machinery for making or finishing paper or paperboard.

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) to the HTSUS govern the classification of goods in the tariff schedule. GRI 1 states in pertinent part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes . . . ."

1. Oracrepe blade holder

The headings at issue are as follows:

8419 Machinery, plant or laboratory equipment, whether or not electrically heated, for the treatment of materials by a process involving a change of temperature . . ., other than machinery or plant of a kind used for domestic purposes . . .; parts thereof

8439 Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard (other than the machinery of heading 8419); parts thereof

Note 2 to Chapter 84 states that "a machine or appliance which answers a description in one or more of the headings 8401 to 8424 and at the same time to a description in one or more of the headings 8425 to 8480 is to be classified under the appropriate heading of the former group and not the latter." Thus, if the article in question is a machine of Heading 8419, HTSUS, it cannot be classified under Heading 8439, HTSUS.

The Oracrepe blade holder is used solely in Yankee dryer creping doctor applications. Yankee dryers are large, heated cylinders which form the dryer section of a papermaking machine. They are used between the press and calendering sections of a papermaking machine to dry a continuous paper sheet. The paper sheet is pressed tightly against the hot outer shell of the Yankee cylinder by means of a pressure roller. The outer shell of the cylinder is heated by steam that is passed through the inner space of the cylinder. The heat evaporates moisture from the paper sheet. Different types of paper can be produced depending on the drying process used. This office has previously classified the Yankee dryers under Heading 8419, HTSUS. See HQ 085354, dated June 7, 1990; HQ 083183, dated July 12, 1989.

Note 2(b) to Section XVI states that "parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading . . . are to be classified with the machines of that kind." Therefore, the Oracrepe blade holder, which is a part suitable for use solely with the Yankee dryer, is classifiable under subheading 8419.90.20, HTSUS, which describes parts of machinery for the treatment of materials by a process involving a change of temperature, such as heating or evaporating.

2. Component parts of the Oraflex blade holder

The importation in question consists of the following component parts for the Oraflex blade holder: mounting plates; pressure plates; stainless steel fingers; stainless steel tube retainers; stainless steel spacers and rubber seal strips. These component parts represent approximately fifty percent of a complete Oraflex blade holder.

A complete Oraflex blade holder is much smaller than the Oracrepe holder and is used primarily in paper machine wet ends (i.e., headbox and fourdrinier) and press sections. It is designed to provide uniform doctor blade to roll contact with minimum blade pressure. It can also be used in off-paper machine applications, such as, in supercalenders and off-machine coaters.

The protestant believes that fifty to seventy-five percent of these holders are used in paper machine wet ends and press sections, twenty-five to thirty-five percent in calenders and reel drums, and the balance in dryer sections.

It is our opinion that the Oraflex blade holder is used principally with the papermaking machinery of Heading 8439, HTSUS. Thus, according to Note 2(b) of Section XVI, these parts (except for the rubber seal strip) are classifiable under subheading 8439.99.10, HTSUS, which describes parts of machinery for making paper or paperboard.

The rubber seal strip cannot be classified as a part of the Oraflex blade holder. The protestant states that the seal strips are imported in the form of a strip that is four inches in width, on rolls that are approximately fifty feet long. After importation, this material is cut to length to form the seals. Classification of the rubber seal under Heading 8443, HTSUS, is incorrect. However, because we do not have enough information regarding this material, we cannot render a definite classification opinion.

HOLDING:

The Oracrepe blade holder is classifiable under subheading 8419.90.20, HTSUS, which provides for "[m]achinery, plant or laboratory equipment, whether or not electrically heated, for the treatment of materials by a process involving a change of temperature . . ., other than machinery or plant of a kind used for domestic purposes . . .; parts thereof . . . [p]arts . . . [o]f machinery and plant for making paper pulp, paper or paperboard." The corresponding rate of duty for articles of this subheading is 2.4% ad valorem.

The component parts of the Oraflex blade holder, except for the rubber seal strip, are classifiable under subheading 8439.99.10, HTSUS, which provides for "[m]achinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard (other than the machinery of heading 8419); parts thereof . . . [p]arts . . . [o]ther . . . [o]f machinery for making paper or paperboard." The corresponding rate of duty for articles of this subheading is free.

As to the rubber seal strip, it is clear that the classification under subheading 8443.90.50, HTSUS, is incorrect. However, the protest with regard to this material must be denied because we do not have enough information to determine its specific classification. Moreover, any classification for this material (i.e., under subheading 4008.29.00, 5906.99.20,

5906.99.25, or 5911.10.20, HTSUS) would result in a higher rate of duty than that given at liquidation and we do not have the authority to collect the higher duty amount.

Accordingly, you should deny the protest, except to the extent reclassification of the merchandise as indicated above results in a net duty reduction and partial allowance. A copy of this decision should be attached to the Customs Form 19 and provided to the protestant as part of the notice of action on the protest.

Sincerely,

John Durant, Director

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