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HQ 965588




JULY 19, 2002

CLA-2 RR:CR:GC 965588 JAS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8420.10.90

Port Director of Customs
610 S. Canal Street
Chicago, IL 60607

RE: Protest 3901-01-102213; Laminating Machines

Dear Port Director:

This is our decision on Protest 3901-01-102213, filed on behalf of GBC/Film Products Division of General Binding Corporation (GBC), against your classification, under the Harmonized Tariff Schedule of the United States (HTSUS), of laminating machines. The entry under protest was liquidated on October 5, 2001, and this protest timely filed on December 28, 2001.

Product literature and accompanying documentation depict the following models of General Binding Corporation (GBC) laminators: Ultima 65, Eagle 35, Eagle 65, Eagle 105, Titan 110, Titan 165, Arctic Titan 165, and Discovery 80. These machines were entered under subheading 8420.10.90, HTSUS, as other calendering or rolling machines. They were classified at liquidation as other office machines, under subheading 8472.90.95 (now 90.90), HTSUS, or as other machines and mechanical appliances having individual functions, not specified or included elsewhere in the Nomenclature, under subheading 8479.89.97, HTSUS.

On protest, counsel for GBC presented factual and legal arguments in support of the subheading 8420.10.90, HTSUS, classification. Your office approved the protest for the GBC models Eagle 105, Titan 110, Titan 165, Arctic Titan 165, and Discovery 80, but denied the protest for the models Eagle 35, Eagle 65 and Ultima 65. The literature indicates these machines all utilize parallel rotating cylinders and a heated platen to laminate an adhesive coated plastic film to a paper document or other substrate to provide it with a clear plastic finish. They function in the manner of calendering or other rolling machines of heading 8420. In HQ 965544, dated July 19, 2002, we allowed Protest 2704-01-102944 on the GBC DocuSEAL 2700 Roll Laminator under subheading 8420.10.90, HTSUS.

We find that the GBC models Eagle 35, Eagle 65 and Ultima 65 function substantially in the same manner as the GBC DocuSEAL 2700 Roll Laminator and should be classified in subheading 8420.10.90, HTSUS. The principles of HQ 965544 are incorporated by reference in this decision. A copy of that ruling is enclosed for your reference.

Protest 3901-01-102213 should be ALLOWED. In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, you are to mail this decision, together with the Customs Form 19, to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry or entries in accordance with the decision must be accomplished prior to mailing the decision. Sixty days from the date of the decision the Office of Regulations and Rulings will make the decision available to Customs personnel, and to the public on the Customs Home Page on the World Wide Web at www.customs.gov, by means of the Freedom of Information Act, and other methods of public distribution.

Sincerely,

Myles B. Harmon, Acting Director
Commercial Rulings Division


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