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NY H80878




May 25, 2001

CLA-2-84:RR:NC:1:103 H80878

CATEGORY: CLASSIFICATION

TARIFF NO.: 8420.10.1000

Mr. Leonard M. Kreusler
Global Fairways
373 N. Wood Dale Road
Wood Dale, IL 60191

RE: The tariff classification of thermoprinting calenders from Italy

Dear Mr. Kreusler:

In your letter dated May 3, 2001 on behalf of Fabric Images, Inc. you requested a tariff classification ruling.

The 91/93 series of calenders is used for transfer thermoprinting of images and patterns onto continuous textile materials during the production of curtains, upholstery, bedcovers and similar products. Transfer thermoprinting utilizes heat and pressure to transfer an image or pattern, which has been printed with special sublimable dyes on a paper web, onto the fabric substrate. In the case of the 91/93 series of machines separate rolls of the transfer paper and fabric are unwound and brought together during their run around a heated cylinder. The temperature of the cylinder can be electronically adjusted from 50 degrees to 230 degrees Centigrade, depending on the type of fabric to be printed. Paper tension is controlled by a variable pressure electromagnetic brake, while pressure is applied to the paper and fabric by a pneumatically tensioned blanket held against the heated cylinder by rollers. Depending on the particular model, the machines are capable of performing transfer printing on polyester, knitted, pile and non-woven materials up to 3200 millimeters in width.

In your letter you suggested that these models of thermoprinting calenders may be classifiable in subheading 8451.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for ironing machines and presses for fabrics. However, the principal function of these machines is not to iron or press fabrics but to print an image or pattern onto them. Thus subheading 8451.30.0000, HTS, is not applicable.

Printing machinery is provided for in heading 8443 of the HTS, while calendering or other rolling machines (other than those for metals or glass) are classifiable in heading 8420, HTS. Note 2 to Chapter 84, HTS, states that a machine which answers to 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.

Therefore, following note 2 to Chapter 84, the 91/93 series of thermoprinting calenders is classifiable in heading 8420, HTS. The applicable subheading will be 8420.10.1000, HTS, which provides for textile calendering or rolling machines. The rate of duty will be 3.5 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,

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